In a job order cost system using predetermined manufacturing overhead rates, applied costs ba on activity levels incurred during the period are recorded as a(n): Increase to Cost of Goods Sold Increase to Manufacturing Overhead Decrease to Work in Process inventory. Increase to Work in Process inventory. Question 21 3 In a job order cost system, actual indirect materials costs incurred in production are recorded a(n); O Increase to Work in Process inventory. O Decrease to Work in Process inventory. O Decrease to Manufacturing Overhead O Increase to Manufacturing Overhead