Mocha Company Manufactures a Single Product by a Continuous Process,involving

question 28

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 $50,000,$60,000,and $70,000,respectively.Department 2 has transferred-in costs of $390,000 for the current period.In addition,work in process at the beginning of the period for Department 2 totaled $75,000,and work in process at the end of the period totaled $90,000.The journal entry to record the flow of costs into Department 3 during the period is

• A) Work in Process-Department 3 375,000
• Work in Process-Department 2 375,000
• B) Work in Process-Department 3 570,000
• Work in Process-Department 2 570,000
• C) Work in Process-Department 3 490,000
• Work in Process-Department 2 490,000
• D) Work in Process-Department 3 555,000
• Work in Process-Department 2 555,000

Understand the concept of resident normal flora and its role in the human body.

Identify microorganisms capable of causing diseases (pathogens) and their characteristics.

Differentiate between prokaryotic and eukaryotic cells.

Recognize the symptoms and causes of common respiratory diseases.

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Definitions:

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The practice of using something again, either in its original form or with minor modifications.

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