The journal entry to issue indirect materials to production should include a debit to the ________.

Question

Quizplus · Accepted Answer

Indirect materials are items that are not easily traced to specific products, or are not necessary for the final product. As such, they are part of manufacturing overhead, so the journal entry to issue indirect materials to production would include a debit to the Manufacturing Overhead account. The other choices are not appropriate because finished goods inventory, raw materials inventory, and work-in-process inventory all pertain directly to the production process, while indirect materials do not.

The Journal Entry to Issue Indirect Materials to Production Should