The debits to the Manufacturing Overhead account as a consequence of the raw materials transactions in November total:

A) $95,000
B) $3,000
C) $0
D) $92,000

Manufacturing Overhead

All indirect costs associated with the production process, such as utilities, maintenance, and factory management salaries.

Raw Materials Transactions

Raw materials transactions involve the recording and tracking of purchases, usage, and inventory levels of raw materials in a manufacturing or production process.

November

The month that comes after October and before December in the Gregorian calendar, known as the eleventh month.