What was the purpose of the entry debiting work-in-process inventory and crediting salaries and wages payable in a job order costing system?

In a job order costing system, debiting work-in-process inventory and crediting salaries and wages payable primarily reflects the assignment of direct labor costs to products being manufactured. When direct labor is incurred, the company needs to capture the labor costs associated with specific jobs. By debiting work-in-process inventory, it shows that the costs are being added to the inventory that is actively under production. This means that the labor has been performed and is directly attributable to the units being manufactured.

This entry effectively transfers the direct labor expense incurred as an asset to the inventory until the products are sold, at which point the costs would be recognized as an expense in the cost of goods sold. This process is crucial for accurate job costing, ensuring that each job reflects its true costs, which in turn helps in pricing and profitability analysis.

In contrast, options that pertain to indirect labor costs or payments of salaries do not accurately represent the aim of this specific journal entry, which is focused on capturing the cost of labor that is directly tied to the production of goods.