All of the following costs are accumulated in the Work in Process Inventory account except:
A) depreciation on factory equipment.
B) direct labor costs.
C) manufacturing overhead costs.
D) direct material costs.

Question

Quizplus · Accepted Answer

Depreciation on factory equipment is a manufacturing overhead cost and is therefore accumulated in a separate Manufacturing Overhead account. Direct labor costs, manufacturing overhead costs, and direct material costs are all accumulated in the Work in Process Inventory account.

All of the Following Costs Are Accumulated in the Work