Financial Accounting

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Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $198,000 of raw materials on credit: issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, paid in cash, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The journal entry to record the issuance of materials to production is: Debit Raw Materials Inventory $195,000: credit Accounts Payable $195,000. Debit Work in Process Inventory $195,000: credit Raw Materials Inventory $195,000. Debit Raw Materials Inventory $195,000: credit Work in Process Inventory $195,000. Debit Work in Process Inventory $165,000: debit Factory Overhead $30,000: credit Raw Materials Inventory $195,000. Debit Finished Goods Inventory $195,000: credit Raw Materials Inventory $195,000