If Department T Uses $89,000 of Direct Labor and Department

True/False

If Department T uses $89,000 of direct labor and Department V uses $11,000 of direct labor,the following journal entry would be recorded by the process cost accounting system:
$\begin{array}{llr} \text { Goods in Process Inventory, Department T} &89,000\\ \text {Goods in Process Inventory, Department V } &11,000\\ \text { Factory Overhead} &&100,000\end{array}$