17. 5.5 Assigning indirect costs to departments is completed by A. applying the predetermined overhead rate B. debiting the manufacturing costs incurred C. applying the costs to manufacturing overhead D. applying the costs to work in process inventory 18. 0 5.5 in a process costing system, which account shows the overhead assigned to the department? A. cost of goods sold 8. finished goods inventory C. raw material inventory D. work in process inventary 19. 5.5 In a process cost system, factory depreciation expense incurred is debited to A. finished goods inventory B. work in process inventory C. manufacturing overhead D. cost of goods sold