Which of the following journal entries would be used to record direct labor costs in a company having two processing departments (Department A and Department B)?

Multiple Choice

Work in Process XXX
Salaries and Wages Payable XXX
Salaries and Wages Expense XXX
Salaries and Wages Payable XXX
Work in Process-Department A XXX
Work in Process-Department B XXX
Salaries and Wages Payable XXX
Salaries and Wages Payable XXX
Work in Process XXX

Work in Process-Department A XXX

Work in Process-Department B XXX

          To Salaries and Wages Payable XXX

Explanation:

The journal entry to record the direct labor cost having two departments is shown below:

Work in Process-Department A A/c Dr XXX

Work in Process-Department B A/c Dr XXX

          To Salaries and Wages Payable A/c XXX

(Being the direct labor cost is recorded)

For recording this direct labor cost, we debited the work in process of department A and Department B And credited the salaries and wages payable account

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best of luck,

the divergent