The Journal Entry to Record the Flow of Costs into Department

Multiple Choice

The journal entry to record the flow of costs into Department 2 during the period for direct materials is

A) Work in Process-Department 2 Materials
100,000
100,000
B) Work in Process-Department 2 Materials
55,000
55,000
C) Work in Process-Department 2 Materials
150,000
150,000
D) Materials Work in Process-Department 2
55,000
55,000