Mocha Company Manufactures a Single Product by a Continuous Process,involving

Multiple Choice

Mocha Company manufactures a single product by a continuous process,involving three production departments.The records indicate that direct materials,direct labor,and applied factory overhead for Department 2 were $100,000,$125,000,and $150,000,respectively.The records further indicate that direct materials,direct labor,and applied factory overhead for Department 3 were $50,000,$60,000,and $70,000,respectively.In addition,work in process at the beginning of the period for Department 3 totaled $75,000,and work in process at the end of the period totaled $60,000.The journal entry to record the flow of costs into Department 3 during the period for direct materials is

A) Work in Process-Department 3 100,000
Materials 100,000
B) Work in Process-Department 3 125,000
Materials 125,000
C) Work in Process-Department 3 50,000
Materials 50,000
D) Work in Process-Department 3 70,000
Materials 70,000