What was the materials cost of work in process at on October 31 ? 4 . Question :( TCO F ) In a job-order costing system , the use of direct materials that have been previously purchased is recorded as a debit to : 5 . Question :( TCO F ) During December at Ingrim Corporation , $ 74,000 of raw materials were requisitioned from the storeroom for use in production . These raw materials included both direct and indirect materials . The indirect materials totaled $ 6,000 . The journal entry to record the requisition from the storeroom would include a : 6 . Question :( TCO F ) Valles Corporation had $ 22,000 of raw materials on hand on February 1 . During the month , the company purchased an additional $ 75,000 of raw materials . The journal entry to record the purchase of raw materials would include a : 1 . Question :( TCO F ) Whether a company uses process costing or joborder costing depends on its industry . A number of companies in different industries are listed below :
i . Brick manufacturer ii . Contract printer that produces posters , books , and pamphlets to order iii . Natural gas production company iv . Dairy farm v . Coal mining company vi . Specialty coffee roaster ( roasts small batches of specialty coffee beans )
For each company , indicate whether the company is most likely to use job-order costing or process costing . i . Brick manufacturer Process Costing ii . Contract printer that produces posters , books , and pamphlets to order Job Order Costing iii . Natural gas production company Process Costing iv . Dairy farm Process Costing v . Coal mining company Process Costing vi . Specialty coffee roaster ( roasts small batches of specialty coffee beans ) Job Order Costing 2 . Question :( TCO F ) Job 484 was recently completed . The following data have been recorded on its job cost sheet :