13. When a process department, the journal entry Work in Process Inventory A. True B. False cost accounting system assigns the cost of materials to a production debits the Raw Materials Inventory account and credits the 14. If Department A uses $10,000 of direct materials and Department B uses S150 rect materials, the following journal entry would be recorded by the proces accounting system: Work in Process Inventory, Department A10 Work in Process Inventory, Department B 15,000 ,000 Raw Materials Inventory 25,000 A. True B. False the 15. When a process cost accounting system records the purchase of raw materials, 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 Work 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: 74,000 Finished Work Inventory 74,000 Work in Process Inventory, Packing Dept A. True B. False