Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020,Cost of goods manufactured $4,120,000. The journal entry is:

a. Finished Goods Control debit $4,120,000 and Work-in-Process Control credit $4,120,000.

b. Finished Goods Control debit $4,120,000 and Cost of Goods Sold credit $4,120,000.

c. Work-in-Process Control debit $4,120,000 and Finished Goods Control credit $4,120,000.

d. Cost of Goods Sold debit $4,120,000 and Finished Goods Control credit $4,120,000.

Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020, the company purchase Direct material for $800,000 on account. The journal entry is:

a. Materials Control debit $800,000 and Accounts Payable Control credit $800,000.

b. Accounts Receivable Control debit $800,000 and Materials Control credit $800,000.

c. Accounts Payable Control debit $800,000 and Materials Control credit $800,000.

d. Materials Control debit $800,000 and Accounts Receivable Control credit $800,000.