In a process cost system, the application of factory overhead usually would be recorded as an increase in

 In a process cost system, the application of factory overhead usually would be recorded as an increase in
Finished goods inventory control.
Factory overhead control.
Cost of goods sold.
Work-in-process inventory control.

 
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Journal entries to record the manufacturing cost are similar for job-order and process costing. When overhead is applied, it is debited to work in process. The credit is to factory overhead applied. Work in process receives only applied overhead, unless some underapplied factory overhead is allocated to work in process at the end of the period.