Use the information below to answer the following question(s).

Father Time Clock Shop manufactures clocks on an automated assembly line. It utilizes two cost categories: direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of production, while conversion costs are allocated evenly throughout production, and the company uses

weightedaverage

costing.

Data for the Assembly Department are:

Work in process, beginning inventory	250 units
Direct materials (100% complete)
Conversion costs (50% complete)
Units started during June	800 units
Work in process, ending inventory	150 units
Direct materials (100% complete)
Conversion costs (75% complete)
Work in process, beginning inventory
Direct materials	$180,000
Conversion costs	$270,000
Direct materials costs added during June	$1,000,000
Conversion costs added during June	$1,000,000

Which of the following entries would be made to record the issue of direct materials in the Testing Department, under

processcosting?

A.credit to Work in Process

Testing Department

B.debit to Work in Process

Testing Department

C.

credit to Direct Materials

D.

debit to Testing Department assets

E.

debit to Testing Department Materials Inventory