Which one of the following is never part of recording the issuance of raw materials in a job order cost system?

Name: Which one of the following is never part of recording the issuance of raw materials in a job order cost system?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Recording the issuance of raw materials involves debiting the Work in Process Inventory account and crediting the Raw Materials Inventory account. It does not involve crediting the Finished Goods Inventory account or debiting the Manufacturing Overhead account.

Which One of the Following Is Never Part of Recording