Green Company Manufactures Phones in a Two-Department Process That Involves

Multiple Choice

Green Company manufactures phones in a two-department process that involves Assembly and Finishing.The Assembly Department reported the follow data for the past month:
$\begin{array}{ll}\text { Direct materials added } & \$ 336,000 \\\text { Direct labor } & 460,000 \\\text { Factory overhead } & 204,000 \\\text { Total costs to account for }&\$1,000,000\end{array}$
$\begin{array} { l } \text { Units started}&80,000\\ \text {Units completed and transferred }&67,200\\ \text {Units not complete }&12,800\\ \text { Units in beginning inventory}&0\\\end{array}$

The partially complete units at the end of the month were 100 percent complete with respect to materials and 75 percent complete with respect to conversion costs.The journal entry to record the requisition of direct materials for the Assembly Department includes a Debit to ________.

A) Direct Materials Inventory for $336,000
B) Work-in-Process Inventory, Finishing for $336,00
C) Work-in-Process Inventory, Assembly for $336,000
D) Finished Goods Inventory for $336,000