In a job-order costing system, direct labor cost is ordinarily debited to:
A. Manufacturing Overhead.
B. Cost of Goods Sold.
C. Finished Goods.
D. Work in Process.
Answer: D
In a job-order costing system, the use of direct materials that have been previously purchased is recorded as a debit to:
A. Raw Materials inventory.
B. Work in Process inventory.
C. Finished Goods inventory.
D. Manufacturing Overhead.
Answer: B
Which of the following accounts is debited when direct labor is recorded?
A. Work in process
B. Salaries and wages expense
C. Salaries and wages payable
D. Manufacturing overhead
Answer: A
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