Figure 6-2 Leandro Corp

Figure 6-2 Leandro Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for April:
There were no work in process inventories and 1,000 podiums were produced.
Refer to Figure 6-2. The journal entry to assign costs to the Assembly process would be

A) Raw Materials 10,000 Payroll 14,000
Overhead Control 5,000
Work in Process - Assembly 29,000
B) Raw Materials 20,000 Payroll 19,000
Overhead Control 15,000
Work in Process - Assembly 54,000
C) Work in Process - Assembly 29,000 Raw Materials 10,000
Payroll 14,000
Overhead Control 5,000
D) Work in Process - Assembly 54,000 Raw Materials 20,000
Payroll 19,000
Overhead Control 15,000
E) none of the above

Correct Answer:

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