When recording the use of direct materials (measured in kilograms) in the production process, work in process inventory is debited for which of the following?

Question

Quizplus · Accepted Answer

Work in process inventory is debited with the standard quantity of direct materials used for actual production output times standard cost per kilogram, as this reflects the planned usage of materials and their expected cost. This ensures that the recording of inventory reflects the cost that should have been incurred for the material usage during the production process. Option A and D do not use the standard cost, while option B uses the actual quantity of direct materials used, which may not match with the standard quantity planned for the production output.

When Recording the Use of Direct Materials (Measured in Kilograms)