24. Whenever direct material, direct labor, and manufacturing overhead allocated are recorded on a job cost record, an associated journal entry is made to debit which of the following accounts? (1.5 Points) c. Sales Revenue a. Cost of Goods Sold d. Work in Process Inventory b. Finished Goods Inventory 25. Which is NOT one of the three primary responsibilities of management? (1.5 Points) a. Controlling d. Planning b. Recording transactions c. Directing