When Recording Payroll

Multiple Choice

When recording payroll:

A) the debit to Work In Process must equal the total direct labor charged to jobs in the subsidiary job cost ledger.
B) the debit to Factory Overhead must equal the total indirect labor cost charged to jobs in the subsidiary job cost ledger.
C) the payroll record summarizes the direct labor and indirect charges to the department for the period.
D) the labor cost summary is prepared from the employees' earnings records.