Lombardi Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000. respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000. $60,000. and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 1 during the period for direct materials is:. a. Work in process Department 1 100000
Material 10,0000
b. Work in process Department 1 50,000
Material 50,000
c. Material 100,000
Work in process Department 1 100,000
d. Material 50,000 Work in process Department 1 50,000
e. None of the above