Question

a manufacturer used $100,000 of direct materials in its roasting department. the journal entry to record the use of direct materials consists of a multiple choice debit work in process inventory—roasting for $100,000; credit accounts payable for $100,000. debit work in process inventory—roasting for $100,000; credit cash for $100,000. debit raw materials inventory for $100,000; credit work in process inventory—roasting for $100,000. debit raw materials inventory for $100,000; credit accounts payable for $100,000. debit work in process inventory—roasting for $100,000; credit raw materials inventory for $100,000.

Explanation:

When direct materials are used in production, the Work - in - Process Inventory account for the relevant department is debited to increase the cost of goods in production, and the Raw Materials Inventory account is credited to reduce the quantity of raw materials on hand.

Answer:

Debit Work in Process Inventory—Roasting for $100,000; credit Raw Materials Inventory for $100,000.