In a process costing system, direct material costs incurred are recorded:

Multiple Choice

$$ Directly to a Work in Process Inventory account.

$$ Indirectly to a Work in Process Inventory account from Factory Overhead.

$$ Directly to a Finished Goods Inventory account.

$$ Indirectly to a Finished Goods Inventory account from Factory Overhead.

$$ Directly to a Cost of Goods Sold account.