The general journal entry to record the issuance of the materials represented by the following materials requisitions for the month includes:

Question

Quizplus · Accepted Answer

The issuance of materials is recorded with a debit to Work-in-Process Inventory, as it is a direct cost of production, and a credit to Materials Inventory. The total amount of materials requisitioned for the month is $15,945, as indicated by the given document. Therefore, option C is the correct choice. Option A and B are incorrect because they only account for the debit to Materials Inventory, and do not consider the corresponding credit to Work-in-Process Inventory. Option D is incorrect because it suggests a credit to Work-in-Process Inventory, which is not correct for this transaction.

The General Journal Entry to Record the Issuance of the Materials