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

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

40.The journal entry to record the sale of goods includes A.a credit to conversion costs. B.a credit to work in process. C.a credit to finished goods. D.a credit to cost of goods sold

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

42.Prime costs are defined as A.manufacturing costs plus non-manufacturing costs. B.direct labor plus direct materials. C.variable costs equal fixed costs. D.manufacturing overhead plus direct labor