When manufacturing overhead costs are assigned to production in a process cost system, they are debited to
A) the Finished Goods Inventory account.
B) Cost of Goods Sold.
C) a Manufacturing Overhead account.
D) the Work in Process account.

Question

Quizplus · Accepted Answer

When manufacturing overhead costs are assigned to production in a process cost system, they are debited to the Work in Process account. This is because the Work in Process account represents the cost of the products that are still in the process of being manufactured, and the manufacturing overhead costs are part of that cost.

When Manufacturing Overhead Costs Are Assigned to Production in a Process