During the month, Barrera Manufacturing incurred (not paid) $ 50,000 indirect labor costs in Department 1, $ 21,000 direct labor costs in Department 2, and $ 3,500 of indirect labor costs.
Which of the following is not part of the summary journal entry to record these transactions? Process costing is used.
A) debit to Work-in- Process Inventory for $74,500
B) debit to Manufacturing Overhead for $3500
O) debit to Work- in- Process Inventory-Department 1 for $50,000
D) credit to Wages Payable for $74,500
Answers: 2
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