Which of the following is not true regarding the Work-in-Process Inventory account?

a. The Work-in-Process Inventory account accumulates the cost of raw materials transferred to the factory floor.
b. The Work-in-Process Inventory account accumulates the cost of direct labor used in production.
c. The Work-in-Process Inventory account accumulates the manufacturing overhead costs.
d. The Work-in-Process Inventory account accumulates the administrative costs.
e. The Work-in-Process Inventory account is credited for the manufacturing costs assigned to the finished units transferred to the finished goods storeroom.


D

Business

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