U Labor and Indirect Labor are debited and D) Work in Process Inventory and Factory credited. ) Cost of Goods Manufactured is debited and Direct Labor is credited. TUESS Inventory is credited. Cory is debited and Factory Overhead is credited. direct Labor are debited and Factory Wages Payable is credited. iventory and Factory Overhead are debited and Factory Wages Payable is 34) In a process costing system, the purch Inventory a process costing system, the purchase of raw materials is debited to the Raw Materials A) True B) False 35) In a process costing system costs are measured upon completion of each job. A) True B) False 36) A document in a job order costing system that is used to record the costs of producing a job is a(n): A) Job lot. B) Process cost system. C) Job cost sheet D) Finished goods summary. E) Units-of-production sheet