Crestline, Inc. is a manufacturing firm that allocates overhead on the basis of direct labor hours (DLH) at a rate of $16 per DLH. The job cost record for Job 23 for 20 units shows the following:

Direct Materials $200

Direct Labor 15 hours at $26 per hour

The job has been finished but not sold. The completed job cost record would show the cost per unit of inventory of:

All costs on job costs records are:

Paying rent on administrative space and equipment would result in a:

What account is credited when overhead cost is allocated to Work in Process?