Black Hills Manufacturing Has Two Processing Departments,Department I and Department

Multiple Choice

Black Hills Manufacturing has two processing departments,Department I and Department II.During the year,direct materials worth $33,000 purchased on account were assigned to Department I.At the end of the year,when the production cost report for Department I was prepared,Black Hills assigned $50,000 to the units transferred from Department I to Department II.The journal entry to record the transfer of units to Department II will ________.

A) debit Work-in-Process Inventory-Department II for $33,000 and credit Work-in-Process Inventory-Department I for $33,000
B) debit Work-in-Process Inventory-Department I for $50,000 and credit Work-in-Process Inventory-Department II for $50,000
C) debit Work-in-Process Inventory-Department I for $33,000 and credit Work-in-Process Inventory-Department II for $33,000
D) debit Work-in-Process Inventory-Department II for $50,000 and credit Work-in-Process Inventory-Department I for $50,000