____ 26. The entry to record direct labor costs into production in a job order cost accounting system is:

a.	debit Factory Overhead, credit Work in Process
b.	debit Finished Goods, credit Wages Payable
c.	debit Work in Process, credit Wages Payable
d.	debit Factory Overhead, credit Wages Payable

____ 27. In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following entries?

a.	Debit Work in Process--Dept. B; credit Work in Process--Dept. A.
b.	Debit Work in Process--Dept. B; credit Finished Goods--Dept. A.
c.	Debit Work in Process--Dept. B; credit Cost of Goods Sold--Dept. A.
d.	Debit Finished Goods; credit Work in Process--Dept. B.

____ 28. Which of the following is false in regards to direct materials for an auto manufacturer?

a.	Steel would probably be a direct material.
b.	Upholstery fabric would probably be a direct material
c.	Oil to lubricate factory machines would not be a direct material.
d.	Small plastic clips to hold on door panels, because they become part of the auto, must be accounted for as direct materials.