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Business, 18.07.2020 04:01 2025hollowaykyva

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 2 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 3 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 3 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 3 during the period for direct materials is:. A. Work in Process--Department 3 100,000
Materials 100,000
B. Work in Process--Department 3 125,000
Materials 125,000
C. Work in Process--Department 3 50,000
Materials 50,000
D. Work in Process--Department 3 70,000
Materials 70,000

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