The journal entry to record the use of direct labour in Processing Department #1 would include a debit to Wages Payable.

Question

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The correct journal entry to record the use of direct labor in a processing department would include a debit to Work in Process (or the specific department's work in process account) and a credit to Wages Payable or Wages Expense, depending on whether the wages have been paid or are still owed.

The Journal Entry to Record the Use of Direct Labour