In a job order cost system, the entry to record the labor costs for a period includes a debit to Work in Process Inventory for direct labor and a debit to Manufacturing Overhead for indirect labor.

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This is the correct entry to record labor costs in a job order cost system. Direct labor is charged to the specific job being worked on and is debited to Work in Process Inventory, while indirect labor, which cannot be easily traced to a specific job, is debited to Manufacturing Overhead.

In a Job Order Cost System, the Entry to Record