If Department R Uses $60,000 of Direct Materials and Department

True/False

If Department R uses $60,000 of direct materials and Department S uses $15,000 of direct materials, the following journal entry would be recorded by the process costing system:
$\begin{array}{l}\text { Work in Process Inventory, Department R } & 60,000 \\\text { Work in Process Inventory, Department S } & 15,000\\\text { Raw Materials Inventory }&&75,000\end{array}$