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What is the journal entry to record issuing supplies from the storeroom? A. Debi

ID: 2492630 • Letter: W

Question

What is the journal entry to record issuing supplies from the storeroom?

A. Debit Overhead—Applied; credit Raw Materials Inventory

B. Debit Overhead—Control; credit Supplies Inventory

C. Debit Supplies Inventory; credit Overhead—Applied

D. Debit Overhead—Applied; credit Supplies Inventory

In a manufacturing company, the purchase of materials on account should be recorded as follows:

Raw Materials Inventory

Accounts Payable

Work-in-Process Inventory

Accounts Payable

Finished Goods Inventory

Accounts Payable

Accounts Payable

Raw Materials Inventory

The formula for cost of goods manufactured is

A. raw materials plus direct labor minus overhead plus beginning work-in-process inventory plus ending work-in-process inventory.

B. raw materials minus direct labor plus overhead plus beginning work-in-process inventory plus ending work-in-process inventory.

C. beginning work-in-process plus total manufacturing cost minus ending work-in-process.

D. raw materials plus direct labor less overhead plus beginning work-in-process inventory less ending work-in-process inventory.

Candyland completed the manufacturing process. The entry to transfer the
product to finished goods is which of the following?

Raw Materials Inventory

Finished Goods Inventory

Finished Goods Inventory

Cost of  Goods Sold

Finished Goods Inventory

Work-in-Process Inventory

Finished  Goods Inventory

Raw Materials Inventory

Factory Supplies Expense, Depreciation Expense—Factory, and Heat, Light, and Power—Factory appear on which section of the worksheet?

A. Statement of cost of goods manufactured

B. Balance sheet

C. Income statement

D. Statement of cost of goods sold

The entry to record rent expense of $9,000, supervision expense of $19,000, and depreciation expense of $7,000 to overhead is which of the following?

A. Debit Overhead—Applied $35,000; credit Rent Expense $9,000; credit Supervision $19,000; credit Depreciation Expense $7,000

B. Debit Overhead—Control $35,000; credit Rent Expense $9,000; credit Supervision $19,000; credit Depreciation Expense $7,000

C. Debit Overhead—Applied $35,000; credit Overhead—Control $35,000

D. None of the above

Calculate the cost of goods sold when beginning finished goods inventory equals $70,000, ending finished goods inventory is $85,000, and cost of goods manufactured is $600,000. A. $615,000 B. $445,000 C. $685,000 D. $585,000

A. Debit Overhead—Applied; credit Raw Materials Inventory

B. Debit Overhead—Control; credit Supplies Inventory

C. Debit Supplies Inventory; credit Overhead—Applied

D. Debit Overhead—Applied; credit Supplies Inventory

In a manufacturing company, the purchase of materials on account should be recorded as follows:

A.

Raw Materials Inventory

Accounts Payable

B.

Work-in-Process Inventory

Accounts Payable

C.

Finished Goods Inventory

Accounts Payable

D.

Accounts Payable

Raw Materials Inventory

The formula for cost of goods manufactured is

A. raw materials plus direct labor minus overhead plus beginning work-in-process inventory plus ending work-in-process inventory.

B. raw materials minus direct labor plus overhead plus beginning work-in-process inventory plus ending work-in-process inventory.

C. beginning work-in-process plus total manufacturing cost minus ending work-in-process.

D. raw materials plus direct labor less overhead plus beginning work-in-process inventory less ending work-in-process inventory.

Candyland completed the manufacturing process. The entry to transfer the
product to finished goods is which of the following?

A.

Raw Materials Inventory

Finished Goods Inventory

B.

Finished Goods Inventory

Cost of  Goods Sold

C.

Finished Goods Inventory

Work-in-Process Inventory

D.

Finished  Goods Inventory

Raw Materials Inventory

Factory Supplies Expense, Depreciation Expense—Factory, and Heat, Light, and Power—Factory appear on which section of the worksheet?

A. Statement of cost of goods manufactured

B. Balance sheet

C. Income statement

D. Statement of cost of goods sold

The entry to record rent expense of $9,000, supervision expense of $19,000, and depreciation expense of $7,000 to overhead is which of the following?

A. Debit Overhead—Applied $35,000; credit Rent Expense $9,000; credit Supervision $19,000; credit Depreciation Expense $7,000

B. Debit Overhead—Control $35,000; credit Rent Expense $9,000; credit Supervision $19,000; credit Depreciation Expense $7,000

C. Debit Overhead—Applied $35,000; credit Overhead—Control $35,000

D. None of the above

Explanation / Answer

1 journal entry to record issuing supplies from the storeroom Ans: B Debit Overhead—Control; credit Supplies Inventory 2 In a manufacturing company, the purchase of materials on account should be recorded as Ans :A Raw Materials Inventory A/c Dr To Accounts Payable 3 The formula for cost of goods manufactured is Ans: C beginning work-in-process plus total manufacturing cost minus ending work-in-process. 4 The entry to transfer the product to finished goods is Ans: C Finished Goods Inventory A/c Dr To Work-in-Process Inventory 5 Factory Supplies Expense, Depreciation Expense—Factory, and Heat, Light, and Power—Factory appear on Ans :A A. Statement of cost of goods manufactured 6 The entry to record rent expense of $9,000, supervision expense of $19,000, and depreciation expense of $7,000 to overhead Ans B. Debit Overhead—Control $35,000; credit Rent Expense $9,000; credit Supervision $19,000; credit Depreciation Expense $7,000 7 Calculate the cost of goods sold beginning finished goods inventory 70000 Add: cost of goods manufactured 600000 Less: ending finished goods inventory -85000 COGS 585000

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