Indirect materials are recorded directly on the job cost sheet.Indirect materials are not recorded directly to the job cost sheet or Work in Process Inventory.Rather,these indirect costs are accumulated in the Manufacturing Overhead account and will be assigned to the product using the predetermined overhead rate.

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Indirect materials are not recorded directly on the job cost sheet or Work in Process Inventory but are rather accumulated in the Manufacturing Overhead account and assigned to the product using the predetermined overhead rate.

Indirect Materials Are Recorded Directly on the Job Cost Sheet