In a process costing system,manufacturing overhead applied is usually recorded as a debit to:

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In a process costing system, manufacturing overhead applied is initially recorded as a debit to Work-in-Process. This is because Manufacturing Overhead Applied represents indirect costs incurred during the production process, such as rent or utilities, and are therefore added to the direct materials and direct labor costs already incurred in Work-in-Process to calculate the total production cost. Once the goods are completed and transferred to Finished Goods, the Manufacturing Overhead Applied is then transferred from Work-in-Process to Finished Goods as a debit. It is not recorded as a debit to Manufacturing Overhead, which is a control account used to accumulate indirect costs and then allocate them to production departments. It is also not recorded as a debit to Cost of Goods Sold, as this account is not affected until the goods are sold.

In a Process Costing System,manufacturing Overhead Applied Is Usually Recorded