The Columbus Company Has Three Departments A,B and C

Multiple Choice

The Columbus Company has three departments A,B and C.Material requisitions amounted to $10,000,$8,000 and $5,000,respectively,for departments A,B and C.In addition,$3,000 of indirect materials were used during the period.What is the entry to record the materials used during the period?

A) Work-in-process 23,000 Materials - Department A 10,000
Materials - Department B 8,000
Materials - Department C 5,000
​
B) Work-in-process - Department A 10,000 Work-in-process - Department B 8,000
Work-in-process - Department C 5,000
Materials 23,000
​
C) Work-in-process - Department A 10,000 Work-in-process - Department B 8,000
Work-in-process - Department C 5,000
Factory overhead 3,000
Materials 26,000
​
D) Work-in-process 23,000 Factory overhead 3,000
Materials 26,000