34\ Which one of the following is a part of the total manufacturing cost?

a\ Direct material

b\ Indirect material and labor

c\ Direct labor

d\ All of these

35\ Which one of the following journal entry is recorded when indirect materials are returned by production department to the store?

a\ None of these

b\ Dr. Work in process Inventory Cr. Factory overhead

c\ Dr. Material inventory Cr. Work in process

d\ Dr. Materials inventory Cr. Factory overhead

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