ites, 54 seconds. Question Completion Status: Moving to the next question prevents changes to this answer. Question 20 Work in Process (WIP) is the account used to: record the manufacturing costs associated with the units that were sold during the period record the revenue earned from the sale of goods during the period accumulate product costs while the units are in production record the costs associated with the goods that were finished during the period record the value of the goods available for sale Moving to the next question prevents changes to this answer. 80 F3 F4 oo DW DU 3 4 & 5 6 7 8 9 E R T Y 1 C Remaining Time: 46 minutes, 40 seconds. Question Completion Status: La A Moving to the next question prevents changes to this answer. Question 21 cost. Salary of the factory supervisor would be classified as a product period Moving to the next question prevents changes to this answer. 80 Q00 888 @ % 3 A A 6 & 5 CO 7 8 E R T Y U Question Completion Status: A Moving to the next question prevents changes to this answer. Question 22 Cost of goods sold (COGS) is the account used to: record the revenue earned from the sale of goods during the period record the costs associated with the goods that were finished during the period record the manufacturing costs associated with the units that were sold during the period record the value of the goods available for sale accumulate product costs while the units are in production Moving to the next question prevents changes to this answer 80 F3 F4 Q F5 FO DUL 17 $ 3 % 5 & 4 6 7 00 E R. T Y C A Moving to the next question prevents changes to this answer. Question 23 Electricity costs for the factory would be classified as direct material direct labor manufacturing overhead selling expense administrative expense Moving to the next question prevents changes to this answer 80 F9 900 000 Fd F5 sa F6 F7 # $ 3 4 % 5 & 6 7 E R T Y