Which of the following would not appear as a debit in the Work in Process account of a second department in a two stage production process?
A) Materials used.
B) Overhead applied.
C) Labor assigned.
D) Cost of products transferred out.

Question

Quizplus · Accepted Answer

The cost of products transferred out would be a credit in the Work in Process account of the first department and a debit in the Work in Process account of the second department. Therefore, it would not appear as a debit in the Work in Process account of the second department. A, B, and C would all appear as debits in the Work in Process account of the second department.

Which of the Following Would Not Appear as a Debit