9) Entry (11) in the below T-account could represent overhead cost applied to Work in Process.

Work In Process
Bal.	40,000	(11)	330,000
(2)	100,000
(3)	90,000
(7)	120,000
Bal.	20,000

10) Entry (1) in the below T-account represents the purchase rather than use of raw materials.

Raw Materials
Bal.	10,000	(2)	60,000
(1)	70,000
Bal.	20,000

11) In a job-order costing system, indirect labor cost is usually recorded as a debit to:

A) Manufacturing Overhead.

B) Finished Goods.

C) Work in Process.

D) Cost of Goods Sold.

12) In a job-order costing system, manufacturing overhead applied is recorded as a debit to:

A) Raw Materials inventory.

B) Finished Goods inventory.

C) Work in Process inventory.

D) Cost of Goods Sold.

13) In a job-order costing system, which of the following events would trigger recording data on a job cost sheet?

A) the purchase of direct materials

B) the payment of fire insurance on the factory building

C) the payment for product advertising

D) none of the choices

14) Under a job-order costing system, the dollar amount transferred from Work in Process to Finished Goods is the sum of the costs charged to all jobs:

A) started in process during the period.

B) in process during the period.

C) completed and sold during the period.

D) completed during the period.