1) Which of the following journal entries would be used to record direct labor costs in a company having two processing departments (Department A and Department B)?

A)

Work in Process	XXX
Salaries and Wages Payable		XXX

B)

Salaries and Wages Expense	XXX
Salaries and Wages Payable		XXX

C)

Work in Process-Department A	XXX
Work in Process-Department B	XXX
Salaries and Wages Payable		XXX

D)

Salaries and Wages Payable	XXX
Work in Process		XXX