21) The journal entry to record indirect labor costs incurred involves a debit to the: A) Manufacturing Overhead account. B) Wages Payable account. C) Finished Goods Inventory account. D) Work-in-Process Inventory account. 22) Manufacturing Overhead is a temporary account used to indirect production costs during the accounting period. A) allocate B) assign C) accumulate D) approximate 23) The journal entry to issue indirect materials to production should include a debit to the: A) Finished Goods Inventory account. B) Raw Materials Inventory account. C) Manufacturing Overhead account. D) Work-in-Process Inventory account. 24) The journal entry to issue $500 of direct materials and $30 of indirect materials to production involves debit(s) to the: A) Work-in-Process Inventory account for $500 and Finished Goods Inventory account for $30. B) Manufacturing Overhead account for $530. C) Work-in-Process Inventory account for $500 and Manufacturing Overhead account for $30. D) Work-in-Process Inventory account for $530. 25) The journal entry to record $1,500 of direct labor and $200 of indirect labor incurred will include debit(s) to the: A) Manufacturing Overhead account for $1,700. B) Work-in-Process Inventory account for $1,500 and Finished Goods Inventory account for $200. C) Finished Goods Inventory account for $1,700. D) Work-in-Process Inventory account for $1,500 and Manufacturing Overhead account for $200