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Knowledge Check 01 Which of the following costs is usually Immaterial in most service firms? Multiple Choice Direct materials Direct labor Service Overhead Knowledge Check 01 What is the correct Journal entry for a company that issues $100.000 of raw material, which includes $10,000 of Indirect material? Debit Work In Process $100.000 and credit Raw Materials Inventory $100,000 Debit Work In Process $90.000, debit Manufacturing Overhead $10,000, and credit Direct Materials $100,000 Debit Work In Process $90.000, debit Manufacturing Overhead $10,000, and credit Raw Materials Inventory $100,000 Debit Manufacturing Overhead $100.000 and credit Raw Materials Inventory Knowledge Check 02 What is the correct Journal entry to record actual factory utilities cost as incurred on account? Debit Work In Process and credit Manufacturing Overhead Debit Utilities Expense and credit Manufacturing Overhead Debit Manufacturing Overhead and credit Accounts Payable Debit Utilities Expense and credit Work In Process Knowledge Check 03 What is the correct Journal entry to record applied manufacturing cost to Work in Process? Debit to Cost of Goods Sold Debit to Manufacturing Overhead Credit to Work In Process Credit to Manufacturing Overhead Knowledge Check 02 Manufacturing overhead was estimated to be $200.000 for the year along with 5.000 direct labor hours. Actual manufacturing overhead was $240,000, and actual labor hours were 5,500. The amount debited (left-side) to the Manufacturing Overhead account would be: Multiple Choice $240,000 $200.000 Looo $440.000 $40.000