For the journal entries listed below select the activity that requires their use:

Dr. Work In Process Cr. Manufacturing Overhead	Answer 1Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Shipping expense Cr. Accounts payable.	Answer 2Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Work In Process Cr. Raw Materials	Answer 3Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Finished Goods Cr. Work In Process	Answer 4Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Cost of Goods Sold Cr. Finished Goods	Answer 5Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Administrative Salaries Incurred Cr. Salaries Payable	Answer 6Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Accounts Receivable Cr. Sales	Answer 7Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Work In Process Cr. Factory Wages Payable	Answer 8Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Manufacturing Overhead Cr. Cost of Goods Sold	Answer 9Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Manufacturing Overhead Cr. Raw Materials	Answer 10Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Manufacturing Ovhd Cr. Accumulated Depreciation	Answer 11Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Raw Materials Cr. Accounts Payable	Answer 12Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Manufacturing Ovhd Cr. Accounts Payable	Answer 13Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Cost of Goods Sold Cr. Manufacturing Overhead	Answer 14Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.
Dr. Manufacturing Ovhd Cr. Factory Wages Payable	Answer 15Choose...To transfer completed jobs to inventory.To record sale to customer.Labor charges incurred for assembly line supervisors.Requisitioned raw materials for use as supplies.To record cost of job sold to customer.To adjust COGS for over applied overheadLabor charges incurred for assemblers.To record general factory overhead costs incurred.To record cost of shipping finished job to customer.Raw materials purchased on account.To adjust COGS for under applied overhead.Raw materials requisitioned for use on the assembly line.No listed activity would generate (use) this journal entry.Record Depreciation on factory equipment.To apply manufacturing overhead.