The following partially completed T-accounts summarize transactions for Fabatz Company during the year:
-The direct materials cost was:

Question

The following partially completed T-accounts summarize transactions for Fabatz Company during the year:  
-The direct materials cost was:

Quizplus · Accepted Answer

The key is to recognize that the 6,300 debit entry in the Work in Process account represents direct materials.The journal entry would have been:
 11eaa48f_7bf9_d2fb_9e4a_99a9c33e51a6_TB2485_00 The direct materials is the $6,300 debit to Work in Process.

The Following Partially Completed T-Accounts Summarize Transactions for Fabatz Company