In a job-order costing system,the use of indirect material would usually be reflected in the general ledger as an increase in

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Indirect materials are materials that cannot be easily traced to a specific product, job or service. Therefore, they are considered as manufacturing overhead costs which include property taxes, rent, utilities, and other indirect costs. Manufacturing overhead control account is used to track all of the indirect costs incurred in the production process including indirect materials.

In a Job-Order Costing System,the Use of Indirect Material Would