Leandro Corp There Were No Work in Process Inventories and 1,000 Podiums

Leandro Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for April: $$\begin{array} { | l | r | r | r | } \hline &{ \text { Cutting } } & { \text { Assembly } } & { \text { Finishing } } \\\hline \text { direct materials } & \$ 7,000 & \$ 10,000 & \$ 3,000 \\\hline \text { direct labor } & 3,000 & 14,000 & 2,000 \\\hline \text { applied overhead } & 4,000 & 5,000 & 6,000 \\\hline\end{array}$$ There were no work in process inventories and 1,000 podiums were produced.
The journal entry to assign costs to the Assembly process would be a.Raw Materials 10,000
Payroll 14,000
Overhead Control 5,000
Work in Process - Assembly 29,000
b. Raw Materials 20,000
Payroll 19,000
Overhead Control 15,000
Work in Process - Assembly 54,000
c. Work in Process - Assembly 29,000
Raw Material s 10,000
Payroll 14,000
Overhead Control 5,000
d. Work in Frocess - Assembly 54,000
Raw Material s 20,000
Payroll 19,000
Overhead Control 15,000
e. none of the above