direct labor 30,000 actual manufacturing overhead 56,000 cost of goods completed and transferred to the finishing department 125,000 overhead rate is 200% of direct labor costs. allen company uses a process-costing system for the assembly department. the journal entry to record materials purchased would include a. both a debit to materials inventory for $49,000 and a credit to accounts payable for $49,000. b. a credit to accounts payable for $49,000. c. a debit to materials inventory for $49,000. d. a debit to materials inventory for $45,000.
