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

Question

Quizplus · Accepted Answer

Indirect materials are materials that cannot be traced directly to a specific product, and therefore are recorded as manufacturing overhead. The manufacturing overhead account is used to accumulate indirect costs and includes all indirect materials, indirect labor, and other indirect costs.

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