4/ Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for overhead allocation is:

Direct materials used	$	104,000
Direct labor used	$	177,000
Predetermined overhead rate (based on direct labor)		160	%
Goods transferred to finished goods	$	449,000
Cost of goods sold	$	461,000
Credit sales	$	980,000

Multiple Choice

Debit Work in Process Inventory $177,000; credit Factory Overhead $177,000.

Debit Factory Overhead $283,200; credit Cash $283,200.

Debit Work in Process Inventory $177,000; credit Cash $177,000.

Debit Work in Process Inventory $177,000; credit Factory Payroll $177,000.

Debit Work in Process Inventory $283,200; credit Factory Overhead $283,200.

5/ Wilturner Company incurs $87,000 of labor related directly to the product in the Assembly Department, $36,000 of labor related to the Assembly Department as a whole, and $23,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively for the Assembly Department are:

Multiple Choice

$87,000 and $59,000.

$123,000 and $23,000.

$110,000 and $36,000.

$146,000 and $0.

$87,000 and $23,000.

6/ Wyman Corporation uses a process costing system. The company manufactured certain goods at a cost of $850 and sold them on credit to Percy Corporation for $1,175. The complete journal entry to be made by Wyman at the time of this sale is:

Multiple Choice

Debit Accounts Receivable $1,175; credit Sales $1,175; debit Cost of Goods Sold $850; credit Finished Goods Inventory $850.

Debit Accounts Receivable $1,175; credit Sales $325; credit Finished Goods Inventory $850.

Debit Cost of Goods Sold $1,175; credit Sales $1,175.

Debit Finished Goods Inventory $850; debit Sales $1,175; credit Accounts Receivable $1,175; credit Cost of Goods Sold $850.

Debit Accounts Receivable $1,175; debit Selling expense $850; credit Sales $1,175; credit Cost of Goods Sold $850.