In process costing, the journal entry to record direct labor would include a:
A) credit to Finished Goods
B) debit to Accrued Payroll
C) credit to Factory Overhead
D) debit to Work- in- Process Inventory, Department Name

Question

Quizplus · Accepted Answer

In process costing, direct labor costs are added to the Work-in-Process Inventory account for the specific department where the labor was incurred.

In Process Costing, the Journal Entry to Record Direct Labor