Answer :
Answer:
The journal entry to record the factory wages of $25,000 incurred in the processing department is given below.
Debit Processing Department (WIP Asset) $ 25,000
Credit Factory Wage (Liability) $ 25,000
The journal entry to record the factory wages of $15,000 incurred in the production department.
Debit Production Department (WIP Asset) $ 15,000
Credit Factory Wage (Liability) $ 15,000
Please note that these work in process are asset accounts and the cost of inventory is expenses as goods are sold.