In a job-order costing system, the use of indirect materials would usually be recorded as a debit to:
A)Raw Materials.
B)Finished Goods.
C)Work in Process.
D)Manufacturing Overhead.

Question

Quizplus · Accepted Answer

Indirect materials are those materials that are not directly identifiable with a specific job or product. They are part of manufacturing overhead cost which includes all costs of manufacturing except direct materials and direct labor. Therefore, the use of indirect materials should be recorded as a debit to Manufacturing Overhead account.

In a Job-Order Costing System, the Use of Indirect Materials