A) TRUE B) FALSE 13) Work-in-Process Inventory is debited when indirect labor costs are incurred in a job Na order costing system. A) TRUE B) FALSE 14) When direct materials are received on the production floor, they are recorded on the job cost record. A) TRUE B) FALSE 15) Manufacturing Overhead is a temporary account used to accumulate indirect production costs A) TRUE B) FALSE 16) The cost of indirect materials is transferred out of the Manufacturing Overhead account and accumulated in the Raw Materials Inventory account. A) TRUE B) FALSE 17) The direct labor costs are assigned to individual jobs, and the total direct labor amount is recorded with a debit to Work-in-Process Inventory. A) TRUE B) FALSE 18) The entry to record the purchase of direct materials on account would include a: A) debit to the Raw Materials Inventory account. B) debit to the Work-in-Process Inventory account. C) credit to the Work-in-Process Inventory account. D) credit to the Raw Materials Inventory account. 19) Which of the following accounts would be debited in the journal entry to record the requisition of direct materials? A) Cost of Goods Sold B) Work-in-Process Inventory C) Finished Goods Inventory D) Raw Materials Inventory 20) The journal entry to record direct labor costs actually incurred involves a debit to the: A) Work-in-Process Inventory account. B) Wages Payable account