3. Thesystem is better suited for a single physical unit or a few similar units. A) process-costing B) job-order costing C) activity-based costing D) activity-based management Answer: 4. Direct materials of $10,000 are requisitioned by the production supervisor for the production a order costing is used. The journal entry to record this transaction is: A) Direct Materials Inventory rea. Job- B) Direct Materials Inventory C) Work-In-Process Inventory D) Finished Goods Inventory Answer Accounts payable Work-In-Process Inventory Direct Materials Inventory Direct Materials Inventory $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000