35. The entry to record the direct labor used in Department 1 to manufacture Product A would be a. Wages Expense b. Wages Payable c. Work in Process, Dept. 1 d. Factory Overhead, Dept. 1 Wages Payable Wages Expense Wages Payable Wages Payable The entry to record depreciation on equipment used in Department I would be a. Factory Overhead, Dept. 1 b. Work in Process, Dept.1 c. Factory Overhead, Dept. 1 d. Depreciation Expense-Equipment 36. Work in Process Factory Overhead, Dept. I Accumulated Depreciation-Equipment Accumulated Depreciation-Equipment 37. The entry to record the goods finished in Department 1 and transferred to Department 2 would be a. Work in Process, Dept. 1 b. Work in Process, Dept. 2 c. Finished Goods, Dept. 1 Work in Process, Dept 2 Work in Process, Dept. 1 Work in Process, Dept. 1 Work in Process, Dept.1 d. Finished Goods, Dept. 2 At the end of the manufacturing fiscal year, the balance in the factory overhead account is small. This balance would normally be 38. a. transferred to Work in Process b. transferred to Cost of Goods Sold c. transferred to Finished Goods d. allocated between Work in Process and Finished Goods