1. Factory supervisor wages are: (Multiple choice question.)

   1. debited to the Manufacturing Overhead account.

   2. debited to the Salary Expense account.

   3. debited directly to the Work in Process Inventory account.

   4. debited directly to the Cost of Goods Sold account.

2. Manufacturing Overhead is a ________ account with multiple subsidiary accounts.

3. Actual manufacturing overhead costs are:

   1. debited directly to the Cost of Goods Sold account.

   2. debited directly to the Work in Process Inventory account.

   3. credited to the Work in Process Inventory account.

   4. debited to the Manufacturing Overhead account