Work in process inventory is debited for which of the following when recording the use of direct materials in the production process?
A)Standard quantity of Direct Materials Used (AQU)for actual production output times actual cost per pound
B)Standard quantity of Direct Materials Used (AQU)for actual production output times standard cost per pound
C)Actual quantity (AQ)of Direct Materials Used (AQU)times standard cost per pound
D)Actual quantity (AQ)of Direct Materials Used (AQU)times actual cost per pound

Question

Quizplus · Accepted Answer

When recording the use of direct materials in the production process, work in process inventory is debited for the standard quantity of direct materials used (AQU) for actual production output times standard cost per pound. This is because work in process inventory is valued based on the standard cost of materials used in production, not the actual cost.

Work in Process Inventory Is Debited for Which of the Following