The Columbus Company has three departments A,B and C.Material requisitions amounted to $10,000,$8,000 and $5,000,respectively,for departments A,B and C.In addition,$3,000 of indirect materials were used during the period.What is the entry to record the materials used during the period?
A)Work-in-process 23,000 Materials - Department A 10,000
Materials - Department B 8,000
Materials - Department C 5,000

B)Work-in-process - Department A 10,000 Work-in-process - Department B 8,000
Work-in-process - Department C 5,000
Materials 23,000

C)Work-in-process - Department A 10,000 Work-in-process - Department B 8,000
Work-in-process - Department C 5,000
Factory overhead 3,000
Materials 26,000

D)Work-in-process 23,000 Factory overhead 3,000
Materials 26,000

Question

The Columbus Company has three departments A,B and C.Material requisitions amounted to $10,000,$8,000 and $5,000,respectively,for departments A,B and C.In addition,$3,000 of indirect materials were used during the period.What is the entry to record the materials used during the period?
A)Work-in-process 23,000 Materials - Department A 10,000
Materials - Department B 8,000
Materials - Department C 5,000
​
B)Work-in-process - Department A 10,000 Work-in-process - Department B 8,000
Work-in-process - Department C 5,000
Materials 23,000
​
C)Work-in-process - Department A 10,000 Work-in-process - Department B 8,000
Work-in-process - Department C 5,000
Factory overhead 3,000
Materials 26,000
​
D)Work-in-process 23,000 Factory overhead 3,000
Materials 26,000

Quizplus · Accepted Answer

This entry correctly records the use of both direct and indirect materials in the three departments and includes the addition of the indirect materials cost to factory overhead. Option A does not include the indirect materials cost and option B incorrectly records the materials as a single amount rather than by department. Option D also does not differentiate the materials used by department.

The Columbus Company Has Three Departments A,B and C