The journal entry to record the flow of costs into Department 2 during the period for direct materials is

Applied Factory Overhead

The allocation of factory overhead costs to units produced, based on a predetermined rate or method.

Direct Materials

Raw materials that can be directly attributed to the production of a specific product, constituting a significant part of manufacturing cost.

Continuous Process

A production system where materials are processed and manufactured in a non-stop, consistent manner.

Capability to record the cost transfers among departments in a process costing system.

Verified Answer

Final Answer :

Learning Objectives

Capability to record the cost transfers among departments in a process costing system.