Which of the following would increase the Work in Process account?

The increase in the Work in Process (WIP) account occurs as jobs are actively being processed and all costs associated with those jobs are accumulated. Time incurred on jobs currently in production represents direct labor costs that are charged to the WIP account. This reflects the labor used to create products that have not yet been completed, hence increasing the WIP balance.

In contrast, when completed jobs are transferred to Finished Goods, the WIP account decreases as costs are moved out. Purchasing additional raw materials, while it may seem related, actually affects the Raw Materials Inventory account and does not impact WIP until those materials are used in production. Writing off obsolete inventory impacts the inventory valuation and does not have a direct relationship with the WIP account as it typically pertains to finished goods or raw materials. Thus, time incurred on jobs currently in production is the correct choice for increasing the Work in Process account.