Final answer:
The correct option is c. Assigning actual manufacturing overhead costs to jobs
In a job order cost system, the action that does not result in a debit to Work in Process Inventory is assigning actual manufacturing overhead costs to jobs; instead, a predetermined overhead rate is used to estimate these costs.
Step-by-step explanation:
In a job order cost system, debits to Work in Process (WIP) Inventory reflect the accumulation of costs related to the manufacture of products. These costs typically include direct materials, direct labor, and applied manufacturing overhead based on a predetermined overhead rate. Specifically:
- Debiting WIP for direct materials happens when materials are requisitioned for use in the manufacturing process as indicated by materials requisition slips.
- Debiting WIP for direct labor takes place as labor costs are assigned to jobs based on time tickets that record the amount of time employees spend on specific jobs.
- Debiting WIP for applied overhead is done through the use of a predetermined overhead rate to estimate overhead costs associated with the job, rather than assigning actual overhead costs.
Therefore, the action that does not result in a debit to WIP Inventory is c. Assigning actual manufacturing overhead costs to jobs. Instead of actual overhead costs, a predetermined rate is applied to estimate the overhead costs and apply them to the jobs.