Wilturner Company incurs $82,000 of labor related directly to the product in the Assembly Department, $31,000 of labor related to the Assembly Department as a whole, and $18,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include:

A. Debit Work in Process Inventory $113,000; debit Wages Expense $18,000.
B. Debit Work in Process Inventory $113,000; debit Factory Overhead $18,000.
C. Debit Work in Process Inventory $82,000; debit Wages Expense $49,000.
D. Debit Work in Process Inventory $82,000; debit Factory Overhead $49,000.
E. Debit Work in Process Inventory $131,000.


Answer: B

Business

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