QUESTION 11 The overhead cost applied to a job during a period is recorded with a credit to Factory Overhead and a debit to: O Jobs Overhead Expense. O Cost of Goods Sold O Finished Goods Inventory Indirect Labor. Work in Process Inventory QUESTION 12 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 direct materials and $13,000 indirect materials. How should Andrews record the purchase of raw materials for March? Debit Raw Materials Inventory $165,000; credit Accounts Payable $165,000 Debit Work in Process Inventory $165,000; credit Raw Materials Inventory $165,000 ODebit Raw Materials Inventory $187,000; credit Cash $187,000 Debit Accounts Payable $165,000; credit Raw Materials Inventory $165,000 O Debit Accounts Payable $187,000; credit Raw Materials Inventory $187,000