Overhead costs: Multiple Choice Are directly related to production. Can be traced to units of product in the same way that direct materials can. o Cannot be traced to units of product in the same way that direct labor can. o Are period costs. o o Include only fixed costs. Andrew Industries purchased $165,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 of direct materials and $13,000 of indirect materials. What amount will Andrew debit to Work in Process Inventory for the month of March? Multiple Choice $165,000 $154,000 $13,000 $141,000 $33,000