What journal entry to record flow of costs into department

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Question 1: 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. Work in process at the beginning of the period for Department 1 was $75,000, and work in process at the end of the period totaled $60,000. The records indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. 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 $60,000. The journal entry to record the flow of costs into Department 3 during the period is

Option a. Work in Process-Department 3165,000

Work in Process-Department 2165,000

Option b. Work in Process-Department 3585,000

Work in Process-Department 2585,000

Option c. Work in Process-Department 3555,000

Work in Process-Department 2555,000

Option d. Work in Process-Department 3570,000

Work in Process-Department 2570,000

Reference no: EM132782512

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