In a job-order costing system, indirect labor cost is usually recorded as a debit to: Multiple Choice Cost of Goods Sold. Manufacturing Overhead. Work in Process. Finished Goods. On December 1, Mogro Corporation had $26,000 of raw materials on hand. During the month, the Corporation purchased an additional $60,000 of raw materials. During December, $62,000 of raw materials were requisitioned from the storeroom for use in production. The debits entered in the Raw Materials account during the month of December total: Multiple Choice 0 $86,000 $86,000 $26,000 $60,000 $62,000 Firlit Corporation incurred $69,000 of actual Manufacturing Overhead costs during October. During the same period, the Manufacturing Overhead applied to Work in Process was $70,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: Multiple Choice credit to Manufacturing Overhead of $69,000 0 debit to Manufacturing Overhead of $69,000 0 credit to Work in Process of $70,000 0 debit to Work in Process of $70,000