In the process costing method direct materials are add to:

A- WIP Account .......................

In Process Costing direct material is added to Work - In- Progress A/c. The reason -  In Process Costing there is a cycle of continuous flow of raw material in various processing departments. 

A - Work in Process  Account.

Answer option >>>>>>>>>>>>>>>>>  A- Work in progress/Process  Account

D-                                   

WIP Account 

Direct Material is add to Work in process Account

In the process costing method direct materials are add to WIP Account.

The direct materials add to the WIP accounts, so that

Materials are added to A. WIP account.

In Process Costing direct material is added to Work  In Progress A/c. The reason - In Process Costing there is a cycle of continuous