Direct materials costs must be recorded for each job. The source document which is used to assign the cost of direct materials to a job is known as: materials requisition form job cost sheet direct materials ticket receiving report In a job order cost accounting system, the entry to record the flow of direct materials into production is: debit work in process, credit Accounts Payable debit Raw Materials, credit Work in Process debit Finished Goods, credit Raw Materials debit Work in Process, credit Raw Materials In a job order cost accounting system, the entry to record the flow of direct labor costs into production is: debit Wages Expense, credit Work in Process debit Finished Goods, credit Wages Payable debit Wages Expense, credit Wages Payable debit Work in Process, credit Wages Payable At the end of the fiscal year, the balance in Factory Overhead Control account is immaterial. The balance would normally be reported as other income/expense on the income statement transferred to cost of Goods Sold transferred to Finished Goods allocated between Work in Process and Finished Goods