Question 15 2 pts In costs are accumulated by department. process costing activity-based cosing direct costing variable costing Question 16 2 pts In job-order costing, the journal entry for overhead applied at the rate of $3 per direct labor hour when 210 direct labor hours were worked is: Debit Overhead Control for $630 and credit WIP for $630 Debit WIP for $210 and credit Overhead Control for $210 Debit Overhead Control for $210 and credit WIP for $210 Debit WIP for $630 and credit Overhead Control for $630