A. The document authorizing the issuance of materials from the storeroom is a materials requisition purchase requisition receiving report purchase order

B. In a job order cost accounting system, the entry to record the flow of direct materials into production is to debit Factory Overhead, credit Materials debit Work in Process, credit Materials debit Work in Process, credit Supplies debit Materials, credit Work in Process

C. The entry to record the flow of direct labor costs into production in a job order cost accounting system is to debit Work in Process, credit Wages Payable debit Factory Overhead, credit Wages Payable debit Finished Goods, credit Wages Payable debit Factory Overhead, credit Work in Process