How is the cost of direct materials used in production recorded?

Question

Quizplus · Accepted Answer

The cost of direct materials used in production is recorded by crediting the raw materials inventory account. This account reflects the cost of all raw materials purchased but not yet used in production. When these materials are used, the raw materials inventory account is credited for the cost of the materials used, and the work in process inventory account is debited for the same amount.

How Is the Cost of Direct Materials Used in Production