Direct materials and direct labor are examples of costs that are debited to the Factory Overhead account in a job costing system.

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Direct materials and direct labor costs are not debited to the Factory Overhead account in a job costing system. They are directly assigned to specific jobs and charged to the respective job cost sheets as they are incurred. The factory overhead costs, on the other hand, are indirect costs such as rent, utilities, depreciation, and indirect labor that cannot be easily traced to specific jobs. These costs are accumulated in the Factory Overhead account and allocated to jobs based on predetermined rates or cost drivers.

Direct Materials and Direct Labor Are Examples of Costs That