15. 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 b. Work in Process-Department 1 Materials c. Materials Work in Process-Department 1 d. Materials Work in Process-Department 1 b. Wages Payable Work in Process-Department 1 c. Work in Process-Department 1 Wages Payable d. Wages Payable 55,000 Work in Process-Department 1 100,000 55,000 16. The journal entry to record the flow of costs into Department 1 for direct labor is a. Work in Process-Department 1 65,000 Wages Payable 65,000 125,000 125,000 65,000 125,000 100,000 80,000 55,000 150,000 100,000 55,000 65,000 150,000 17. The journal entry to record the flow of costs into Department 1 during the period for applied overhead is a. Factory Overhead-Department 1 Work in Process-Department 1 b. Work in Process-Department 1 Factory Overhead Department 1 c. Work in Process-Department 1 Factory Overhead-Department 1 d. Work in Process-Department 1 Factory Overhead-Department 1 125,000 125,000 150,000 125,000 80,000 150,000 201

15. 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 \begin{tabular}{rr} 100,000 & 100,000 \\ 55,000 & 55,000 \\ 100,000 & 100,000 \\ 55,000 & 55,000 \end{tabular} b. Materials b. Work in Process - Department 1 Materials c. Materials Work in Process - Department 1 d. Materials Work in Process-Department 1 16. The joumal entry to record the flow of costs into Department 1 for direct labor is a. Work in Process-Department 1 65,000 Wages Payable b. Wages Payable 125,000 65,000 Work in Process-Department 1 125,000 c. Work in Process-Department 1 125,000 Wages Payable 65,000 125,00065,000 d. Wages Payable Work in Process-Department 1 65,000 17. The journal entry to record the flow of costs into Department 1 during the period for applied overhead is a. Factory Overhead-Department 1 Work in Process-Department 1 150,000 150,000 b. Work in Process-Department 1 125,000 Factory Overhead-Department 1 125,000 c. Work in Process-Department 1 80,000 Factory Overhead-Department 1 80,000 d. Work in Process-Department 1 150,000 Factory Overhead-Department 1 150,000 15. 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 \begin{tabular}{rr} 100,000 & 100,000 \\ 55,000 & 55,000 \\ 100,000 & 100,000 \\ 55,000 & 55,000 \end{tabular} b. Materials b. Work in Process - Department 1 Materials c. Materials Work in Process - Department 1 d. Materials Work in Process-Department 1 16. The joumal entry to record the flow of costs into Department 1 for direct labor is a. Work in Process-Department 1 65,000 Wages Payable b. Wages Payable 125,000 65,000 Work in Process-Department 1 125,000 c. Work in Process-Department 1 125,000 Wages Payable 65,000 125,00065,000 d. Wages Payable Work in Process-Department 1 65,000 17. The journal entry to record the flow of costs into Department 1 during the period for applied overhead is a. Factory Overhead-Department 1 Work in Process-Department 1 150,000 150,000 b. Work in Process-Department 1 125,000 Factory Overhead-Department 1 125,000 c. Work in Process-Department 1 80,000 Factory Overhead-Department 1 80,000 d. Work in Process-Department 1 150,000 Factory Overhead-Department 1 150,000