In a job-order costing system, if costs are incurred to rework a job due to inadequate training of personnel, these costs would be
A)debited to the job.
B)debited to manufacturing overhead control.
C)credited to manufacturing overhead control.
D)credited to the cost of goods sold.

Question

Quizplus · Accepted Answer

Costs incurred due to inadequate training of personnel are considered indirect costs and should be charged to manufacturing overhead control. It would not be appropriate to charge these costs directly to the job. Additionally, the costs would not be credited to manufacturing overhead or cost of goods sold as they are a result of rework on a specific job.

In a Job-Order Costing System, If Costs Are Incurred to Rework