13. When a process cost accounting system assigns the cost of materials to a production department, the journal entry debits the Raw Materials Inventory account and credits the Goods in Process Inventory account for that department. A. True B. False 14. If Department A uses $10,000 of direct materials and Department B uses $15,000 of direct materials, the following journal entry would be recorded by the process cost accounting system Goods in Process Inventory, Department A Goods in Process Inventory, Department B 10,000 15,000 Raw Materials Inventory 25,000 A. True B. False 15. When a process cost accounting system records the purchase of raw materials, the Raw Materials Inventory account is credited. A. True B. False 16. When a process cost accounting system records the purchase of raw materials, the Raw Materials Inventory account is debited. A. True B. False 17. All costs of the processes in a process costing system ultimately pass through the Cost of Goods Sold account. A. True B. False 18. The Packing Department transferred out completed units with a cost of $74,000. This transfer should be recorded with the following entry: Finished Goods Inventory 74,000 Goods in Process Inventory, Packing Dept 74,000 A. True B. False