During the month, Diamond Manufacturing incurred $45,000 in direct labor costs in Department 1, $22,000 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?
A) debit to Manufacturing Overhead for $3,500
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


B

Business

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