1. The journal entry to recognize depreciation on machinery is a. a debit to Factory Overhead and a credit to Accumulated Depreciation b. a debit to Accumulated Depreciation and a credit to Factory Overhead c. a debit to Factory Overhead and a credit to Depreciation Expense d. a debit to Depreciation Expense and a credit to Factory Overhead 2. Process and job order cost systems are similar in a. recording and summarizing product costs manner. b. classifying product costs as direct materials, direct labor, and factory overhead c. allocating factory overhead costs to products d. All of these choices are correct