Mocha Company Manufactures a Single Product by a Continuous Process

question 29

Multiple Choice

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.
The journal entry to record the flow of costs into Department 1 during the period for applied overhead is

• A) Factory Overhead-Department 1               150,000     Work in Process-Department 1                                           150,000
• B) Work in Process-Department 1                 125,000     Factory Overhead-Department 1                                        125,000
• C) Work in Process-Department 1                   80,000     Factory Overhead-Department 1                                          80,000
• D) Work in Process-Department 1                 150,000     Factory Overhead-Department 1                                        150,000

---

Definitions:

Earth's Biodiversity

refers to the variety and variability of life on Earth, encompassing the different species of plants, animals, fungi, and microorganisms, their genes, and the ecosystems they form.

Human Pollutants

Substances or products generated by human activities that contaminate the environment, posing risks to ecological and human health.

Environmental Wisdom

The understanding and application of ecological knowledge and principles to make decisions that consider the long-term impact on natural environments.

Natural Principles

Fundamental concepts or laws governing the natural world, which explain patterns observed in the physical universe.