1. The journal entry to record the direct materials used for the month would include a a. debit to Factory Overhead b. credit to Materials c. credit to Cost of Goods Sold d. credit to Work in Process < 2. The journal entry to record the direct labor costs for the month would include a debit to a. Work in Process b. Wages Expense c. Wages Payable d. Factory Overhead 3. The journal entry to apply overhead for the month would include a a. debit to Materials. b. debit to Cost of Goods Sold c. credit to Work in Process d. credit to Factory Overhead