When we purchase direct material and indirect material, we know that both purchase transactions are debits to the Raw Material Inventory.

When we issue these materials to the manufacturing floor, both direct and indirect material, these are credits to the Raw Material Inventory.

In those journal entries for the material issued, what accounts are debited? Here's a clue, they are not the same for each material type.

Let's assume we issue $500 of direct material and $100 of an indirect material.