In a process costing system, which account is used to record the overhead assigned to the department when making a journal entry? The finished goods inventory account. The cost of goods sold account. The direct raw materials account. The work in process account.Determining production costs using the equivalent units of production calculation is necessary because: Process costing can only track finished goods at the end of the production cycle Each department records different costs. Accountants need to sync process costing with job order costing. Each product is at various states of completion in multiple departments