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:

1) Debit to Direct Materials Inventory and a Credit to Accounts Payable
2) Debit to Direct Materials Inventory and a Credit to Cash
3) Debit to Work in Process Inventory and a Credit to Direct Materials Inventory
4) Debit to Work in Process Inventory and a Credit to Accounts Payable

Answer 1

The correct journal entry to record the use of direct materials in the roasting department is a Debit to Direct Materials Inventory and a Credit to Work in Process Inventory.

Step-by-step explanation:

The correct journal entry to record the use of direct materials in the roasting department is a Debit to Direct Materials Inventory and a Credit to Work in Process Inventory.

This entry reflects the transfer of direct materials from the inventory to the work in process inventory, indicating that materials are being used in the production process.

Option 3) Debit to Work in Process Inventory and a Credit to Direct Materials Inventory is incorrect because it would indicate that direct materials are being transferred from the work in process inventory back to the direct materials inventory, which is not the case.