In a job-order cost system, the use of indirect materials would usually be reflected in the general ledger as an increase in
　　A. Work in process control.
　　B. Factory overhead applied.
　　C. Factory overhead control.
　　D. Stores control.
　　Answer:C
　　C is corrent because the use of indirect materials would be recorded by a credit to Stores control (i.e., inventory of direct and indirect materials) and a debit to manufacturing overhead (MOH) control. Debiting MOH control increases the balance of this account.
　　A is incorrect because no entry is made to work in process control for the use of indirect materials. However, if the question had asked about the use of direct materials this answer would have been correct.
　　B is incorrect because the MOH applied account is used to apply MOH to production based on a predetermined rate. Therefore, MOH applied is not used to record the actual use of indirect materials.
　　D is incorrect since stores control would be credited, thereby decreasing this account.