Answer :
Answer:
Work in Process-Department A XXX
Work in Process-Department B XXX
To Salaries and Wages Payable XXX
Explanation:
The journal entry to record the direct labor cost having two departments is shown below:
Work in Process-Department A A/c Dr XXX
Work in Process-Department B A/c Dr XXX
To Salaries and Wages Payable A/c XXX
(Being the direct labor cost is recorded)
For recording this direct labor cost, we debited the work in process of department A and Department B And credited the salaries and wages payable account