Final answer:
For accounting purposes, the Work-in-Process Control account is debited with allocated plant utility costs, representing the expenses necessary for manufacturing like utility costs for machinery. It also includes the purchase costs of direct and indirect materials, whereas marketing and customer-service costs are not included.
Step-by-step explanation:
For externally reported inventory costs, the Work-in-Process Control account is increased (debited) by allocated plant utility costs. These costs include additional expenses directly related to the manufacturing process such as the utilities needed to operate machinery and provide a suitable production environment. Marketing costs and customer-service costs are not typically included in Work-in-Process (WIP) as they are incurred after the production process and are considered period costs rather than product costs. The purchase costs of direct and indirect materials are also included in WIP.