The amount of overhead applied to a job increases which of the following inventory accounts?

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The overhead applied to a job increases the work-in-process inventory account. This is because overhead is added to the cost of direct materials and direct labor to determine the total cost of a job in progress, which is recorded in the work-in-process inventory account. The overhead control account is used to track actual overhead costs incurred, while the overhead application account is used to record the amount of overhead applied to production. The finished goods inventory account is used to track the cost of completed goods ready for sale. None of these accounts directly increase when overhead is applied to a job.

The Amount of Overhead Applied to a Job Increases Which