When Direct Labor Costs Are Recorded in a Job Costing

question 45

Multiple Choice

When direct labor costs are recorded in a job costing:

• A)Factory Wages Payable is debited and Work in Process Inventory is credited.
• B)Work in Process Inventory is debited and Factory Wages Payable is credited.
• C)Cost of Goods Manufactured is debited and Direct Labor is credited.
• D)Direct Labor and Indirect Labor are debited and Factory Wages Payable is credited.
• E)Work in Process Inventory is debited and Factory Overhead is credited.

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Definitions:

Stepwise Pattern

An approach or process that progresses in a sequential or graduated manner, typically used to describe treatment plans or research methodologies.

Cognitive Rehabilitation

A therapeutic approach designed to improve cognitive functioning following brain injury or as a result of cognitive decline, through retraining or compensatory strategies.

Errorless Learning

A teaching method that prevents or substantially reduces the chance of making mistakes during the learning process, often used in rehabilitation of individuals with memory impairments.

Compensatory Strategies

Techniques used to overcome deficits or difficulties in specific areas, such as memory aids for individuals with cognitive impairments.