Date Account Title and Explanation Debit Credit 1 Raw Materials Cash To record purchase of raw materials with cash 2 WIP Manufacturing Overhead Raw Materials Enter direct and indirect materials into production 3 WIP Manufacturing Overhead Wages Payable To apply direct and indirect labor Manufacturing Overhead Accounts Payable To record factory costs for utilities and supplies Date Account Title and Explanation Debit Credit 1 Raw Materials Cash To record purchase of raw materials with cash 2 WIP Manufacturing Overhead Raw Materials Enter direct and indirect materials into production 3 WIP Manufacturing Overhead Wages Payable To apply direct and indirect labor Manufacturing Overhead Accounts Payable To record factory costs for utilities and supplies