The journal entry to record direct labor in process costing is to debit Work in Process Inventory and credit Factory Wages Payable. This entry increases the costs of work-in-progress while also representing the liability owed to workers for their labor. Such accounting methods are important for accurate financial tracking in manufacturing processes. ;
A device delivering a current of 15.0 A for 30 seconds results in approximately 2.81 x 10ยฒยน electrons flowing through it. This is calculated using the relationship between current, charge, and time. The charge of a single electron is used for determining the total number of electrons based on the total charge delivered.
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