Frost Company Produces Cupcakes in Large Batches $\begin{array}{llr} \text { Raw Materials Inventory } &3,500\\ \text { WIP Inventory - Mixing} &&3,500\\\end{array}$

Short Answer

Frost Company produces cupcakes in large batches.Three departments are involved in the production process -- Mixing,Baking,and Packaging.Frost uses a process costing system.If the Mixing Department requisitioned direct materials to be used in production totaling $3,500,which of the following journal entries is needed to record this transaction?
a.
$\begin{array}{llr} \text { Raw Materials Inventory } &3,500\\ \text { WIP Inventory - Mixing} &&3,500\\\end{array}$

b.
$\begin{array}{llr} \text {Finished Goods Inventory } &3,500\\ \text { Raw Materials Inventory } &&3,500\\\end{array}$

c.
$\begin{array}{llr} \text { WIP Inventory - Mixing } &3,500\\ \text { Mixing Manufacturing Overhead } &&3,500\\\end{array}$

d.
$\begin{array}{llr} \text { WIP Inventory - Mixing } &3,500\\ \text {Raw Materials Inventory } &&3,500\\\end{array}$

e. $\text { None of the answer choices is correct.}$