If the amount of materials on hand at the end of the period is less than the control account balance,the control account balance should be decreased by the following entry:
A)Debit - Work in Process Credit - Materials
B)Debit - Materials Credit - Factory Overhead
C)Debit - Materials Credit - Work in Process
D)Debit - Factory Overhead Credit - Materials

Question

Quizplus · Accepted Answer

When the amount of materials on hand is less than the control account balance, it indicates that materials have been used more than what was initially recorded. This excess usage is typically charged to factory overhead. Therefore, the correct entry to decrease the materials control account and reflect the actual usage is to debit Factory Overhead and credit Materials.

If the Amount of Materials on Hand at the End