Final answer:
The question is about the accounting treatment of work-in-process inventory under normal costing, focusing on the debit side represented by material, labor, and overhead.
Step-by-step explanation:
The question pertains to accounting entries related to work-in-process (WIP) inventory under the normal costing method. In accounting, debit entries to the Work-in-Process Control account signify an increase in the value of the inventory of unfinished goods.
This occurs when direct materials are issued (credit to Materials Control), direct manufacturing labor is incurred (credit to Wages Payable Control), and when manufacturing overhead costs are applied or allocated to the WIP inventory (credit to Manufacturing Overhead Allocated). It's important to note that these transactions are part of the double-entry accounting system, where each entry has a corresponding credit in another account.
Examples of debit entries under normal costing are:
Direct materials used (credit to Materials Control)
Direct manufacturing labor billed to jobs (credit to Wages Payable Control)
Manufacturing overhead allocated to jobs (credit to Manufacturing Overhead Allocated)
These entries are recorded to track the costs associated with the production process.