How is the cost of indirect labor used in the factory recorded?

a. Credit to Manufacturing Overhead account

b. Credit to wages payable

c. Credit to Work-in-Process Inventory account

d. Credit to a Wage Expense account

How is the cost of direct materials used in production recorded?

		Debit to Manufacturing Overhead account
		Debit to Raw Materials Inventory account
		Debit to Work-in-Process Inventory account
		Debit to Direct Materials Expense account