Redbird Company reports the following data for 2009: Cost of goods manufactured Direct materials used Direct labor incurred Work in process inventory, Jan. 1, 2009 $69,500 27,000 25,000 11,000 Manufacturing overhead is 75% of the cost of direct labor. What is work in process inventory on Dec. 31, 2009? $13,500 $10,200 $12,250 $22,500 Which of the following is NOT a part of manufacturing overhead? Indirect materials Indirect labor Factory insurance Depreciation on delivery vehicles Which costing system would better account for a unique individual product? Job order costing system Product costing system Process costing system Variable costing system The entry to record the purchase of materials on account using a job order costing system would include a: debit to materials inventory. debit to accounts payable. debit to work in process inventory. credit to materials inventory