In a Job Order Cost System, the Sum of Debits

Multiple Choice

In a job order cost system, the sum of debits to the Work in Process controlling account during a particular period is equal to each of the following except:

A) The total of debits to the Materials Inventory, Direct Labor, and Manufacturing Overhead accounts during the period.
B) The total of direct materials, direct labor, and manufacturing overhead costs applied to jobs during the period.
C) The total of amounts entered on job cost sheets during the period.
D) The total of credits to the Materials Inventory, Direct Labor, and Manufacturing Overhead accounts during the period.