Question

The entry to record the flow of direct labor costs into production in a job order cost accounting system is to

Answer 1

Debit : Work In Process Account and Credit : Salaries and Wages Payable Account

Step-by-step explanation:

All manufacturing costs are accounted for in a Work in Process Account during manufacture. Therefore Debit the Work In Process Account to show accumulation of the manufacturing costs and Credit the Salaries and Wages Payable Account to show the utilization of labor.