$29)$ Which entry would be used to record depreciation on manufacturing equipment:

A$)$

Manufacturing Overhead

Accumulated Depreciation

B$)$

Accumulated Depreciation

Manufacturing Overhead

C$)$

Manufacturing Overhead

Depreciation Expense

D$)$

Depreciation Expense

Manufacturing Overhead

$30)$ In the Schedule of Cost of Goods Manufactured, which of the following statements is true?

$$Cost of goods manufactured $=$ Total manufacturing costs $+$ Beginning work in process inventory $-$

Ending work in process inventory.

$$Total raw materials available $=$ Ending raw materials inventory $+$ Purchases of raw materials.

$$Raw materials used in production $=$ Beginning raw materials inventory $+$ Purchases of raw

materials $-$ Ending raw materials inventory.

$$Total direct materials $=$ Raw materials used in production $-$ Ending raw materials inventory.

$$Both statements $1$ and $2$ are true.

$$Both statements $2$ and $3$ are true.

$$Both statements $2$ and $4$ are true.

$$Both statements $1$ and $3$ are true.