Answer :
Answer:
c. Total manufacturing costs charged to production.
Explanation:
We know that
Total manufacturing cost = Direct material + direct labor + manufacturing overhead cost
where,
Manufacturing overhead cost includes Factory utilities + factory equipment depreciation + factory building property taxes + Indirect factory labor + Indirect raw materials + Factory repairs and maintenance charges + Factory manager salary , etc
As we know that the direct material purchased, direct labor cost are the inputs which are used to make the finished product that would be credited
Plus the finished goods cost is credited and the cost of goods sold is an expense which would be relevant at the time of selling the product
Therefore, at the time of reporting the total manufacturing cost to production, the work in process inventory account should be debited