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

Credit to Manufacturing Overhead account

Credit to wages payable

Credit to Work-in-Process Inventory account

Credit to Wage Expense account

2.

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