When Either a Job Order Costing System or a Process

question 59

Multiple Choice

When either a job order costing system or a process costing system is in use, the Direct Labor account is debited:

• A) When work is performed, even if not paid immediately.
• B) When direct labor charges are assigned to work in process.
• C) When employees are paid.
• D) Instead of using a Salaries Expense account.