In a normal cost system,a debit to Work in Process Inventory would not be made for

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In a normal cost system, Work in Process Inventory is debited for applied overhead, which is overhead costs that have been allocated to the inventory based on a predetermined rate. Actual overhead costs are recorded separately and are not directly charged to the inventory. Instead, they are used to adjust the applied overhead at the end of the period to ensure that the overhead allocated to the inventory reflects the actual overhead expenses incurred. Therefore, a debit to Work in Process Inventory would not be made for actual overhead costs. Instead, it would be recorded in a separate account such as Manufacturing Overhead or Factory Overhead.  Direct materials and direct labor costs would be debited to Work in Process Inventory as they are incurred.

In a Normal Cost System,a Debit to Work in Process