18) Which of the following would be debited to record direct labor cost incurred? A) finished goods inventory B) manufacturing overhead C) wages payable D) manufacturing wages 19) The Hemingway Company uses a job costing system. In April, material requisitions of $44,000 were issued (direct materials, S40,000) and materials purchases of both direct and indirect materials totaled $56.600. The ending balance in materials inventory was $18,400. What was the beginning balance? A) S5,800 B) $25,600 C) S31,000 D) none of the above