Final answer:
Actual plant insurance costs do not typically increase the Work-in-Process Control account as they are treated differently from direct materials, direct manufacturing labor, and allocated manufacturing overhead costs. The latter are variable costs that fluctuate with production levels and are debited to the WIP account, whereas insurance costs are treated as period costs in accounting.
Step-by-step explanation:
The student is inquiring about which of the following does not increase (or is not debited to) the Work-in-Process (WIP) Control account in cost accounting. In cost accounting, the WIP Control account is used to accumulate costs related to production that is not yet completed, commonly comprising of direct materials, direct labor, and allocated manufacturing overhead costs. Consequently, these costs are considered variable costs; they fluctuate with the level of production output. Here, direct materials, direct manufacturing labor, and allocated manufacturing overhead are variable costs that are typically charged to the WIP account as they are incurred in the production process.
In contrast, actual plant insurance costs are considered a period cost rather than a product cost and would not be routinely posted to the Work-in-Process account. Instead, plant insurance is generally considered as part of the overhead but is allocated differently as it does not vary directly with the production level.