Clarksen Company Uses a Process Costing System

Multiple Choice

Clarksen Company uses a process costing system. The company requisitioned $93,000 of materials for Department A and $67,000 of materials for Department D. The entry to record the use of the direct materials by these two departments is:

A) Debit Work in Process Inventory-Dept. A $93,000; debit Work in Process Inventory-Dept. D $67,000; credit Accounts Payable $160,000.
B) Debit Raw Materials Inventory-Dept. A $93,000; debit Raw Materials Inventory-Dept. D $67,000; credit Work in Process Inventory $160,000.
C) Debit Factory overhead $160,000; credit Raw Materials Inventory $160,000.
D) Debit Work in Process Inventory-Dept. A $93,000; debit Work in Process Inventory-Dept. D $67,000; credit Raw Materials Inventory $160,000.
E) Debit Raw Materials Inventory $160,000; credit Accounts Payable $160,000.