Detailed Answer
(c) The requirement is to identify the account that is
increased when indirect materials are issued to production. Answer
(c) is correct because the cost of indirect materials used
increases the Manufacturing Overhead Control account and
decreases Materials Control. Answer (a) is incorrect because
Materials Control is decreased with the transfer. Answer (b) is
incorrect because Work in Process Control is increased by costs
of direct materials and direct labor and the allocation of manufacturing
overhead. Manufacturing Overhead Allocated is credited
when overhead is allocated to work in process and debited when
it is closed out at the end of the period.