Following Is a Partial Process Cost Summary for Mitchell Manufacturing's

question 142

Multiple Choice

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs?

• A) Work in Process-Labeling $183,100; Work in Process-Canning $183,100.
• B) Work in Process-Labeling $196,000; Work in Process-Canning $196,000.
• C) Finished Goods-Labeling $183,100; Finished Goods-Canning $183,100.
• D) Work in Process-Labeling $196,000; Finished Goods-Canning $196,000.
• E) Finished Goods $242,800; Work in Process $242,800.

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