Which of the following four accounting entries (a - d) of a manufacturing firm are incorrect?

When manufacturing overheads such as factory rent are allocated to the cost object (i.e., unit of output produced):

(a) the Factory Rent expense is credited

(b) the Work in Progress account is debited

When raw DIRECT materials are transferred to the factory (from the warehouse) to be used in the production process:

(c) the raw DIRECT materials inventory account is credited

(d) the Direct Manufacturing Cost account is debited.

Group of answer choices

Only entry (a) is incorrect

Only entry (b) is incorrect

Only entry (c) is incorrect

Only entry (d) is incorrect

Only entry (a) and (d) are incorrect