The Journal Entry to Record the Flow of Costs into Department

Multiple Choice

The journal entry to record the flow of costs into Department 1 during the period for applied overhead is

A) Factory Overhead-Department 1 150,000
Work in Process-Department 1 150,000
B) Work in Process-Department 1 125,000
Factory Overhead-Department 1 125,000
C) Work in Process-Department 1 80,000
Factory Overhead-Department 1 80,000
D) Work in Process-Department 1 150,000
Factory Overhead-Department 1 150,000