Click to watch the Tell Me More Learning Objective 2 video and then answer the questions below. 1. The journal entry to record the direct materials used for the month is a. a debit to Factory Overhead and a credit to Cost of Goods Sold b. a debit to Work in Process and a credit to Materials c. a debit to Cost of Goods Sold and a credit to Factory Overhead d. a debit to Work in Process and a credit to Cost of Goods Sold 2. The journal entry to record the direct labor costs for the month is a. a debit to Work in Process and a credit to Wages Payable b. a debit to Wages Expense and a credit to Work in Process c. a debit to Wages Payable and a credit to Work in Process d. a debit to Work in Process and a credit to Wages Expense