Which of the following journal entries would be used to record direct labor costs in a company having two processing departments (Department A and Department B)?
A.
| Work in Process-Department A | XXX | |
| Work in Process-Department B | XXX | |
| Salaries and Wages Payable | XXX |
B.
| Salaries and Wages Expense | XXX | |
| Salaries and Wages Payable | XXX |
C.
| Salaries and Wages Payable | XXX | |
| Work in Process | XXX |
D.
| Work in Process | XXX | |
| Salaries and Wages Payable | XXX |
Answer: A
Business
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