The journal entry to issue $500 of direct materials and $30 of indirect materials to production involves a debit to what account(s)?

The journal entry to issue $500 of direct materials and $30 of indirect materials to production involves a debit to what account(s)?

A) work in process inventory for $500 and a debit to manufacturing overhead for $30
B) work in process inventory for $500 and a credit to manufacturing overhead for $30
C) manufacturing overhead for $530
D) work in process inventory for $530


Answer: A

Direct materials flow directly into what account?

A) cost of goods sold
B) finished goods inventory
C) manufacturing overhead
D) work in process inventory


Answer: D

Allocation of direct and indirect materials requires a credit to what account?

A) materials inventory
B) manufacturing overhead
C) work in process inventory
D) finished goods inventory


Answer: A

The entry to transfer direct labor and indirect labor costs from manufacturing wages into production includes a debit to which of the following?

The entry to transfer direct labor and indirect labor costs from manufacturing wages into production includes a debit to which of the following?

A) manufacturing overhead and work in process inventory
B) finished goods inventory
C) manufacturing overhead
D) finished goods inventory and work in process inventory


Answer: A

The __________ is a document prepared by manufacturing personnel to request materials for the production process.

A) cost ticket
B) manufacturing ticket
C) job order card
D) materials requisition


Answer: D

In job costing, indirect materials used in production are credited to which of the following?

A) finished goods inventory
B) materials inventory
C) manufacturing overhead
D) work in process inventory


Answer: B