Nelson Manufacturing Has Two Processing Departments,Department I and Department II

Multiple Choice

Nelson Manufacturing has two processing departments,Department I and Department II.The raw materials processed at Department I are sent to Department II for further processing.During June,direct materials worth $40,000 purchased on account were assigned to Department I.The journal entry to record direct materials used in production is ________.

A) debit Work-in-Process Inventory-Department I, $40,000; credit Raw Materials Inventory, $40,000
B) debit Raw Materials Inventory, $40,000; credit Work-in-Process Inventory-Department I, $40,000
C) debit Work-in-Process Inventory-Department I, $40,000; credit Accounts Payable, $40,000
D) debit Accounts Payable, $40,000; credit Work-in-Process Inventory-Department I, $40,000