In job costing, the journal entry to record the use of direct materials on jobs is to debit Work-in-Process Inventory account and credit

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The direct materials used on a job are debited to the Work-in-Process Inventory account, as they are part of the cost of producing a specific job. The Raw Materials Inventory account is credited, as this account is reduced when raw materials are used in production.

In Job Costing, the Journal Entry to Record the Use