23) The journal entry to record the transfer of completed units of product from the factory tw to the warehouse to await shipment to customers would include a: A) credit to Direct Materials Inventory B) debit to Work-in-Process Inventory C) credit to Finished Goods Inventory D) credit to Work-in-Process Inventory 24) The entry to deal with the under- application of overhead during a time period is: A) Cost of Goods Sold B) Manufacturing Overhead C) Finished Good Inventory D) Manufacturing Overhead Manufacturing Overhead Work in process Manufacturing Overhead Cost of Goods Sold xxX 25) Which of the following is NOT considered Manufacturing Overhead? A) Depreciation on warehouse that stores finished goods B) Depreciation on factory equipment C) Supervisors salaries D) Cost of utilities for factory 26) The cost of the wages of assembly line workers is: A) indirect labor B) direct labor C) manufacturing overhead D) selling and administrative 27) Which of the following is NOT one of the activities of the conversion process? A) Schedule production B) Obtain raw material C) Use labor and other manufacturing resources to create fimished goods. D) Selling finished goods 28) A "cost pool" is a group of overhead costs that respond to changes in: A) the level of sales B) conversion cost decreases C) conversion cost increases D) a cost driver