Calculator 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 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 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 1 during the period for direct materials is:

A. Work in Process--Department 1 100,000
Materials 100,000

B. Work in Process--Department 1 55,000
Materials 55,000

C. Materials 100,000
Work in Process--Department 1 100,000

D. Materials 55,000
Work in Process--Department 1 55,000

The journal entry to record the flow of costs into Department 1 during the period for direct materials is: B. Work in Process--Department 1 55,000

Materials 55,000

Explanation:

Costs flowing in Department 1 in respect to direct Material is recorded as :

Work In Process - Department 1 $55,000 (debit)

Raw Materials $55,000 (credit)

This journal entry de-recognizes the Materials Account as a result of usage of materials and recognizes the Work - In Process Cost to Department 1 as a result of accumulation of material cost in the manufacturing process

b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.