During the month, Barrera Manufacturing incurred (not paid) $45,000 in direct labor costs in Department 1, $22,000 direct labor costs in Department 2, and $3500 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 Manufacturing Overhead for $3500
B) debit to Work-in-Process Inventory for $70,500
C) credit to Wages Payable for $70,500
D) debit to Work-in-Process Inventory—Department 1 for $45,000


A) debit to Manufacturing Overhead for $3500

Business

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