Job No C12 Was Completed in November at a Cost of of $28,500

question 68

Multiple Choice

Job no. C12 was completed in November at a cost of $28,500, subdivided as follows: direct material, $13,500; direct labor, $6,000; and manufacturing overhead, $9,000. The journal entry to record the completion of the job is:

• A) \[\begin{array} { r r }
• \text { Finished-Goods Inventory } & 28,500 \\
• \text { Work-in-Process Inventory } & 28,500
• \end{array}\]
• B) \(\begin{array}{rr}
• \text { Work-in-Process Inventory } & 28,500 \\
• \text { Finished-Goods Inventory } & 28,500
• \end{array}\)
• C) \[\begin{array}{l}
• \begin{array} { l l }
• \text { Work-in-Process Inventory } & 28,500
• \end{array}\\
• \begin{array} { l r }
• \text { Wages Payable } & 6,000 \\
• \text { Raw-Material Inventory } & 13,500 \\
• \text { Manufacturing Overhead } & 9,000
• \end{array}
• \end{array}\]
• D) Cost of Goods Sold \(\quad 28,500\)
• Finished-Goods Inventory \(\quad 28,500\)
• E) \(\begin{array}{rr}
• \text { Finished-Goods Inventory } & 28,500 \\
• \text { Cost of Goods Sold } & 28,500
• \end{array}\)

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