Which of the options is the correct Journal entry to record the purchase of indirect materials on account? a. Manufacturing Overhead Accounts Payable 6 Raw Materials Inventory Accounts Payable OC Work in Process Inventory Accounts Payable d. Merchandise Inventory Accounts Payable QUESTION 11 Direct labor can be described as a a. variable cost b. mixed cost c. part of manufacturing overhead d. period cost QUESTION 12 Jack Manufacturing Company purchased 14,000 switches to make 6,000 units. The standard allows for 2 switches per unit. The company actually used 14,500 to produce the 6,000 units. Jack budgeted $0.75 per switch but had to pay $0.80 per switch. What is Jacks direct materials quantity variance for the period? $1,875 favorable a. h $1,000 favorable C $1,875 unfavorable $2,000 unfavorable