Mcmackin Corporation had $35,000 of raw materials on hand on August 1. During the month, the company purchased an additional $66,000 of raw materials. During August, $81,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $7,000. The debits to the Work in Process account as a consequence of the raw materials transactions in August total:

Question

Quizplus · Accepted Answer

To find out the debits to the Work in Process account, we need to subtract the indirect materials from the total raw materials requisitioned. 
Total raw materials requisitioned: $81,000 
Indirect materials: $7,000 
Direct materials: $81,000 - $7,000 = $74,000 
Therefore, the debits to the Work in Process account are $74,000.

Mcmackin Corporation Had $35,000 of Raw Materials on Hand on August