Which of the following would be used to record the labor cost that is not traceable to a specific job?

Question

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Manufacturing Overhead is used to record indirect costs that cannot be traced to a specific job, including indirect labor costs. The debit side of the Manufacturing Overhead account is where the actual costs are accumulated. Raw Materials Inventory and Work in Process Inventory are not appropriate accounts for recording indirect labor costs. Manufacturing Overhead should be debited, not credited, to reflect an increase in indirect labor costs.

Which of the Following Would Be Used to Record the Labor