Wilturner Company Incurs $82,000 of Labor Related Directly to the Product

Multiple Choice

Wilturner Company incurs $82,000 of labor related directly to the product in the Assembly Department,$31,000 of labor related to the Assembly Department as a whole,and $18,000 of labor for services that help production in both the Assembly and Finishing departments.The journal entries to record the labor for the Assembly Department would include:

A) Debit Work in Process Inventory $82,000; debit Factory Overhead $49,000.
B) Debit Work in Process Inventory $82,000; debit Wages Expense $49,000.
C) Debit Work in Process Inventory $113,000; debit Wages Expense $18,000.
D) Debit Work in Process Inventory $131,000.
E) Debit Work in Process Inventory $113,000; debit Factory Overhead $18,000.