If Department G uses $53,000 of direct labor and Department H uses $21,000 of direct labor, the following journal entry would be recorded using a process cost accounting system:

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In a process cost accounting system, direct labor costs are recorded in the Work in Process Inventory account for each department. Therefore, the given journal entry would be recorded to reflect the direct labor costs incurred by Department G and H.

If Department G Uses $53,000 of Direct Labor and Department