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 $53,000 and Materials Control credit $53,000.

c.

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

d.

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

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 advertising expense of $300,000 is allocated on the basis of sales, the amount allocated to Department B would be:

a.

$210,000

b.

$75,000

c.

$50,000

d.

$250,000