Under a job order cost system of accounting, the entry to distribute payroll to the appropriate accounts would be:

Question

a. Debit-Payroll
Credit-Wages Payable

b. Debit-Work in Process
Debit-Factory Overhead
Debit-Selling and Administrative Expense
Credit-Payroll
c. Debit-Work in Process
Debit-Finished Goods
Debit-Cost of Goods Sold
Credit-Payroll
d. Debit-Work in Process
Debit-Factory Overhead
Debit-Selling and Administrative Expense
Credit-Wages Payable

Answer 1

b