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Question 3 1 Point In a job order cost accounting system, which account would be debited when direct materials were sent to the manufacturing plant floor? A Manufacturing overhead control Work in process control Finished goods control Materials control Question 4 1 Point Which of the following approach used to dispose under allocated or overallocated overheads through spreading among ending work-in-process inventory, finished-goods inventory, and cost of goods sold? The adjusted allocation-rate approach B Cost accumulation approach The proration approach D Write-off approach