If Department L uses $53,000 of direct labor and Department M uses $21,000 of direct labor, the following journal entry would be recorded using a process costing system:

Question

Quizplus · Accepted Answer

In a process costing system, direct labor costs are typically recorded as part of the Work in Process Inventory account for each department. Therefore, when Department L uses $53,000 of direct labor and Department M uses $21,000 of direct labor, the corresponding journal entry would include a debit to the Work in Process Inventory account for Department L and a debit to the Work in Process Inventory account for Department M, both for the amount of direct labor used.

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