5. In a job order cost system, the entry to record the flow of direct materials into production is:

A. Debit to Work in Process; Credit Materials

B. Debit Materials; Credit Work in Process

C. Debit Factory Overhead; Credit Materials

D. Debit Work in Process; Credit Supplies

6. Which of the following items are properly classified as part of Factory Overhead for General Motors Corporation?

A. Factory supplies used in the Lordsville, Ohio Assembly plant.

B. Interest Expense on Debt

C. Amortization of patents on a new welding process.

D. Sales incentive fees to dealers

E. Steel plate used to make the Chevrolet Silverado.

F. Chief Executive Officers salary

G. Property taxes on the Arlington, Texas Assembly plant

H. Depreciation on the Detroit, Michigan Headquarters Building.

I. Plant managers salary at the Harrison, New York Foundry.

J. Advertising expenses related to the Buick Motor Division.