Minstrel manufacturing uses a job order costing system. during one month, minstrel purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. minstrel uses a predetermined overhead rate of 150% of direct labor cost. the journal entry to record the issuance of materials to production is:

WIP 195,000 debit

Factory Overhead 30,000 debit

    Raw Materials 225,000 credit

Explanation:

The journal entry to record the issuance of materials to production

Direct materials 195,000 goes to WIP

30,000 indirect goes into actual Factory Overhead (debit)

raw materials will decrease by the sum of both cocnepts-

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they work in some type of way