Z: Which of the following is considered a direct materials cost? a. The security guard's salary b. The cost of rags used in cleaning a machine. c. The salary of the warehouse supervisor d. The cost of wood used in making a desk e. The cost of glue used in assembling a chair. 8 In a manufacturing co., the costs debited to the Work-in-process Inventory account represent: a. Direct materials used, direct labor, and manufacturing overhead. b. Cost of finished goods manufactured c. Period costs and product costs. d. All of the above. e. None of the above 9. The Work-in-process Inventory account had a beginning balance of $4.200 on February 1. During February, the cost of direct materials used was $29,000, and direct labor cost applied to production was $3,000. Overhead is applied at the rate of $20 per direct labor hour. During February, 180 direct labor hours were used in the production process. If the cost of finished goods manufactured was $34,100, compute the balance in the Work-in-process Inventory account at the end of February a. $9,900. b. $1,500. c. $2,100. d. $5,700 e. $4,200. 10: The purpose of an overhead application rate is to: a. Assign a portion of manufacturing costs to each product manufactured. b. Determine the type and amount of costs to be debited to the Manufacturing Overhead account. c. Charge the Work-in-process Inven, account with the proper amount of direct manufacturing costs d. Charge the Finished Goods Inventory account with the cost of utilities used e. Allocate manufacturing overhead to expense in proportion to the number of units manufactured during the period