The journal entry to charge overhead cost to Work in Process Inventory is to debit Work in Process Inventory and credit Manufacturing Overhead Control.

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This is correct. Overhead costs are indirect costs incurred in the production process that cannot be easily traced to a specific job or product. Therefore, they are allocated to the products or jobs based on an overhead rate calculated using a predetermined allocation base. To charge overhead costs to Work in Process Inventory, we must debit Work in Process Inventory and credit Manufacturing Overhead Control (a subsidiary ledger account).

The Journal Entry to Charge Overhead Cost to Work in Process