e regutated d unreliable 24 Which of the following is not a controt account? Manufacturing Overhead b Raw materials inventory Accounts Receivable d All of these are control accounts 25 Manufacturing Overhead would not have a subsidiary account for a. utilities b. property taxes c. insurance d. raw materials inventory 26. A distinguishing feature of managerial accounting is a. external users b. general-purpose reports. c. very detailed reports. d. quarterly and annual reports. 27. The wages of a timekeeper in the factory would be classified a a. a period cost b. direct labor. c. indirect labor d. compliance costs 28. Which of the following shows entries only to a. Factory Labor Factory Wages Payable b. Work in Process Factory Labor Raw Materials Inventory Factory Wages Payable c. Work in Process Manufacturing Overhead Raw Materials Inventory Factory Labor Raw Materials Inventory Accounts Payable d