$35)$The journal entry to record direct labor used in production includes:

Multiple Choice

$$ a debit to Work in Process.

$$ a credit to Work in Process.

$$ a debit to Manufacturing Overhead.

$$ a credit to Manufacturing Overhead.

$36)$Which of the following statements is false?

Multiple Choice

$$ Raw materials inventory excludes indirect materials.

$$ Raw materials inventory excludes selling expenses.

$$ Raw materials inventory is included in the balance sheet.

$$ Raw materials include direct materials.