Topic Progress:

If a manufacturer uses process costing:

1. Requisitioning raw materials into production will cause the work-in-process inventory account to increase and the raw materials account to decrease

2. direct labor costs will increase the work-in-process inventory account

3. the application of manufacturing overhead will increase the work-in-process inventory account, and cause the manufacturing overhead account to be credited

4. the incurring of actual manufacturing overhead costs will cause the manufacturing overhead account to be debited

5. the transfer of partially-completed units from one production department to the next will cause the work-in-process inventory of the first production department to decrease and the work-in-process inventory of the second production department to increase