Question

When direct materials are requisitioned the ________ account is increased.

A) Manufacturing Overhead Control
B) Work-in-Process Control
C) Materials Control
D) Accounts Payable Control

Answer 1

The correct answer is B) Work-in-Process Control. Upon requisitioning of direct materials for production, these materials are transferred from inventory to the manufacturing process, leading to an increase in the Work-in-Process Control account.

Step-by-step explanation:

When direct materials are requisitioned, the Work-in-Process Control account is increased. This is because the requisitioning of materials signifies the beginning of their use in the production process, hence, they are moved from the materials inventory to work in progress. This transaction is recorded by debiting the Work-in-Process Control account and crediting the Materials Control account, which reflects the usage of raw materials in the manufacturing process.