Kia Corporation has two departments, A and B. Central costs could be allocated to the two departments in various ways. Square footage of department A and B 6,000 and 18,000 square feet respectively, Number of employees of department A and B 1,120 and 480 respectively, and sales of department A and B $400,000 and $2,000,000 respectively. If total salaries expenses of $60,000 are allocated on the basis of number of employees, the amount allocated to Department B would be:

a. $50,000

b. $45,000

c. $42,000

d. $18,000

XYZ Company uses job costing system. The appropriate journal entry if direct materials of $50,000 and indirect materials of $3,000 are sent to the manufacturing plant floor?

a. Work-in-Process Control debit $50,000 and Materials Control credit $50,000.

b. Work-in-Process Control debit $50,000, Manufacturing Overhead Control debit $3,000 and Materials Control credit $53,000.

c. Work-in-Process Control debit $53,000 and Materials Control credit $53,000.

d. Manufacturing Overhead Control debit $3,000, Materials Control debit $50,000 and Work-in-Process Control credit $53,000.