In a traditional job order costing system,the issue of indirect materials to a production department increases: (CPA adapted)

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In a traditional job order costing system, indirect materials are considered as part of factory overhead (also known as indirect manufacturing costs) because they cannot be directly traced to a specific job or product. Therefore, when indirect materials are issued to a production department, it increases the amount of factory overhead incurred. Choice C is the best answer because it represents the control account that is used to track the total amount of factory overhead incurred during the production process. Choices A, B, and D are incorrect because they represent control accounts that are used for different purposes (stores control for tracking direct materials available for use, work-in-process control for tracking direct labor and overhead costs incurred for specific jobs in process, and factory overhead applied for tracking the amount of overhead allocated to specific jobs based on a predetermined rate).

In a Traditional Job Order Costing System,the Issue of Indirect