11) The journal entry to record the use of direct labor in Processing Department #1 would include a debit to Wages Payable.
12) The journal entry to record the use of direct labor in Processing Department #1 would include a credit to Wages Payable.
13) The journal entry to record the ultimate completion of the units would include a debit to Finished Goods Inventory.
14) The journal entry to record the ultimate completion of the units would include a credit to the WIP inventory account of the last sequential production department.
15) The journal entry to record the ultimate completion of the units would include a credit to Finished Goods Inventory.
16) The journal entry to record the ultimate completion of the units would include a debit to the WIP inventory account of the last sequential production department.
17) When the units are sold, Finished Goods Inventory is debited.
18) When the units are sold, Finished Goods Inventory is credited.
19) When the units are sold, Cost of Goods Sold is debited.
20) When the units are sold, Cost of Goods Sold is credited.