Using normal costing,which costs never enter the work-in-process account?

Name: Using normal costing,which costs never enter the work-in-process account?
Brand: Quizplus
Rating: 4.9 (55 reviews)

Question

Quizplus · Accepted Answer

Actual overhead costs do not enter the work-in-process account when using normal costing. Only the applied overhead costs (calculated using a predetermined overhead rate) are added to the work-in-process account. Direct materials and direct labor costs are always added to the work-in-process account.

Using Normal Costing,which Costs Never Enter the Work-In-Process Account