11) Finished goods inventory is debited and work in process inventory is credited for:
A) purchase of goods on account.
B) transfer of goods to the finished goods storeroom.
C) transfer goods out of the factory.
D) transfer of material to work in process inventory.
12) Raw materials inventory is credited and work in process inventory is debited when:
A) material is transferred to the factory.
B) we ship goods to the customer.
C) we transfer goods to the storeroom.
D) we purchase goods on account.
13) The cost of direct materials used in production is debited to:
A) either manufacturing overhead or work in process inventory.
B) finished goods inventory.
C) manufacturing overhead.
D) work in process inventory.
14) The cost of direct labor used in production is recorded as a :
A) debit to manufacturing overhead.
B) debit to work in process inventory.
C) debit to wages expense.
D) debit to wages payable.
15) The cost of direct labor used in production is recorded as a:
A) credit to manufacturing overhead.
B) credit to work in process inventory.
C) credit to wages payable.
D) credit to wages expense.
16) The cost of indirect labor used in the factory is recorded as a:
A) debit to manufacturing overhead.
B) credit to work in process inventory.
C) credit to wages payable.
D) debit to wages expense.
17) The cost of indirect labor used in the factory is recorded as a:
A) credit to manufacturing overhead.
B) credit to work in process inventory.
C) credit to wages payable.
D) credit to wages expense.
18) The cost of direct materials used in production is recorded as a:
A) debit to manufacturing overhead.
B) debit to work in process inventory.
C) debit to raw materials inventory.
D) debit to direct materials expense.
19) The cost of direct materials used in production is recorded as a:
A) credit to manufacturing overhead.
B) credit to work in process inventory.
C) credit to raw materials inventory.
D) credit to direct materials expense.
20) The cost of indirect materials used in the factory is recorded as a:
A) debit to manufacturing overhead.
B) debit to work in process inventory.
C) debit to raw materials inventory.
D) debit to direct materials expense.
