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The Following Journal Entry Would Be Made to Record the Use

Question 71

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The following journal entry would be made to record the use of $6,100 of direct labor in a production department during the reporting period:
 Factory Payroll.6,100 Goods in Process Inventory 6,100\begin{array}{llr} \text { Factory Payroll.} &6,100\\ \text { Goods in Process Inventory } &&6,100\\\end{array}

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