During October, Dorinirl Corporation incurred $60,000 of direct labor costs and $5,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a:

Question 25 options:

A)	debit to Work in Process of $60,000

B)	credit to Work in Process of $65,000

C)	debit to Work in Process of $65,000

D)	credit to Work in Process of $60,000

On February 1, Manwill Corporation had $24,000 of raw materials on hand. During the month, the Corporation purchased an additional $60,000 of raw materials. During February, $54,000 of raw materials were requisitioned from the storeroom for use in production. The debits entered in the Raw Materials account during the month of February total:

Question 27 options:

A)

$60,000

B)

$84,000

C)

$24,000

D)

$54,000

Epolito Corporation incurred $87,000 of actual Manufacturing Overhead costs during September. During the same period, the Manufacturing Overhead applied to Work in Process was $89,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

Question 28 options:

A)	debit to Work in Process of $89,000

B)	credit to Manufacturing Overhead of $87,000

C)	credit to Work in Process of $89,000

D)	debit to Manufacturing Overhead of $87,000

During October, Beidleman Inc. transferred $52,000 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $55,000. The journal entries to record these transactions would include a:

Question 29 options:

A)	credit to Finished Goods of $52,000

B)	credit to Work in Process of $52,000

C)	credit to Cost of Goods Sold of $55,000

D)	debit to Finished Goods of $55,000