The journal entry to record requisitioned and usage of direct materials would include a credit to: Work-in-Process Inventory. Accrued Payroll. Factory Overhead. Materials Inventory. Finished Goods Inventory. The key difference between weighted-average and FIFO process costing methods is the handling of the partially completed: Beginning direct materials inventory. Ending direct materials inventory. Beginning work-in-process inventory. Ending work-in-process inventory. Beginning finished goods inventory. In calculating unit cost in a process costing system, \"conversion cost\" is defined as the sum of: Direct and indirect material costs. Direct and indirect labor costs. Direct labor and factory overhead costs Indirect labor and factory overhead costs. East Bay Fisheries Inc. processes king salmon for various distributors. Two departments are involved - processing and packaging. Data relating to tons of king salmon processed in the processing department during June 2013 are provided below: Total equivalent units for materials under the weighted-average method are calculated to be: 6,830 equivalent units 8,180 equivalent units 6,980 equivalent units. 7,140 equivalent units 7,620 equivalent units. Solution D Material inventory D Ending WIP inventory C Direct labor and factory overhead costs .