How does the initial accumulation of materials, labor, and overhead costs differ between job order cost systems and process cost

systems?

The job order cost system debits materials to Raw Materials Inventory and labor to Factory Labor and credits overhead to

Manufacturing overhead, while the process cost system does the opposite.

The job order cost system credits materials to Raw Materials Inventory, labor to Factory Labor, and overhead to

Manufacturing Overhead, while the process cost system makes the corresponding debits.

The initial accumulation of manufacturing costs does not differ. Both systems debit materials to Raw Materials Inventory,

labor to Factory Labor, and overhead to Manufacturing Overhead.

The job order cost system debits materials to Raw Materials Inventory, labor to Factory Labor, and overhead to

Manufacturing Overhead, while the process cost system makes the corresponding credits.