Which of the following would be used to record the usage of indirect manufacturing resources?

Question

Quizplus · Accepted Answer

Indirect manufacturing resources are not directly used in the production process and therefore cannot be recorded in Raw Materials Inventory or Work in Process Inventory. Instead, the usage of indirect manufacturing resources is recorded in Manufacturing Overhead, which is a control account used to accumulate all manufacturing costs that are not easily traced to specific products or services. To record the usage of indirect manufacturing resources, Manufacturing Overhead would be debited.

Which of the Following Would Be Used to Record the Usage