4 - To apply factory overhead to work in process, an entry is made

	debiting Factory Overhead and crediting Work in Process.
	debiting Work in Process and crediting Factory Overhead.
	debiting Cost of Goods Sold and crediting Work in Process.
	debiting Factory Overhead and crediting Cost of Goods Sold.

Question 6 - Materials and direct labor flow into which of the following accounts?

	finished goods
	work in process
	cost of goods sold
	operating expenses