【单选题】If Customcraft uses job order costing, each of the following is true, except:
A.
Individual job cost sheets accumulate all manufacturing costs applicable to each job and together constitute a subsidiary ledger for the Work in Process Inventory account.
B.
Direct labor cost applicable to individual jobs is recorded when paid by a debit to Work in Process Inventory and a credit to Cash, as well as by entering the amount on the job cost sheets.
C.
The amount of direct materials used in individual jobs is recorded by debiting the Work in Process Inventory account and crediting the Materials Inventory account, as well as by entering the amount used on job cost sheets.
D.
The manufacturing overhead applied to each job is transferred from the Manufacturing Overhead account to the Work in Process Inventory account, as well as entered on the individual job cost sheets.
【单选题】Under process costing and job costing, theaccounting treatment for the normal spoilage (assume related to normal factoryoperations) is Process costing Job costing a. Loss account is charged. ...
A.
Process costing Job costing Loss account is charged. Loss account is charged.
B.
Process costing Job costing Upontransfer, spoilage costs Lossaccount is charged. are transferred along with other costs.
C.
Process costing Job costing Upon transfer, spoilage costs are Manufacturing overhead transferredalong with other costs. control is charged.
D.
Process costing Job costing Manufacturingoverhead control is charged. No entry.