33.The journal entry to record the issuance of direct material into production includes A.a debit to materials inventory. B.a debit to finished goods. C.a debit to work in process. D.a debit to cash.

34.The journal entry to record the purchase of direct materials includes A.a debit to materials inventory. B.a debit to finished goods. C.a debit to work in process. D.a debit to cash.

35.The journal entry to record the actual conversion costs incurred includes A.a debit to conversion costs. B.a debit to work in process. C.a debit to finished goods. D.a debit to cost of goods sold.

36.The journal entry to record the application of conversion costs to production includes A.a debit to conversion costs. B.a debit to work in process. C.a debit to finished goods. D.a debit to cost of goods sold.

37.The journal entry to record the completion of goods includes A.a debit to conversion costs. B.a debit to work in process. C.a debit to finished goods. D.a debit to cost of goods sold