In a job order cost system, the sum of debits to the Work in Process controlling account during a particular period is equal to each of the following except:
A) The total of debits to the Materials Inventory, Direct Labor, and Manufacturing Overhead accounts during the period.
B) The total of direct materials, direct labor, and manufacturing overhead costs applied to jobs during the period.
C) The total of amounts entered on job cost sheets during the period.
D) The total of credits to the Materials Inventory, Direct Labor, and Manufacturing Overhead accounts during the period.

Question

Quizplus · Accepted Answer

The sum of debits to the Work in Process account represents the costs added to production, which are direct materials, direct labor, and applied manufacturing overhead. It does not equal the debits to the Materials Inventory, Direct Labor, and Manufacturing Overhead accounts, as these accounts are credited when costs are transferred to Work in Process.

In a Job Order Cost System, the Sum of Debits