Respuesta :

The debit to work in process for materials used for production is recorded in the cost of direct materials.

A work in process is the partially unfinished goods waiting for their completion which usually includes overheads , labour work and raw materials used in the procedure.

The cost are then transfer to finish good account with the sales of production held in the inventory for the anticipation of the future sales.

For direct materials, debit side of the process inventory account and for the raw materials credit side of the management is used. Assume and assign the raw material, production equipments , expenditures which will be the work in process.

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