If CustomCraft uses job order costing, each of the following is true, except: a. Individual job cost sheets accumulate all manufactur- ing costs applicable to each job and together constitute a...

If CustomCraft uses job order costing, each of the following
is true, except:

a. Individual job cost sheets accumulate all manufactur-
ing costs applicable to each job and together constitute

a subsidiary ledger for the Work in Process Inventory
account.
b. Direct labor cost applicable to individual jobs is
recorded when paid by a debit to Work in Process
Inventory and a credit to Cash, as well as by entering
the amount on the job cost sheets.
c. The amount of direct materials used in individual jobs
is recorded by debiting the Work in Process Inventory
account and crediting the Materials Inventory account, as
well as by entering the amount used on job cost sheets.
d. The manufacturing overhead applied to each job is
transferred from the Manufacturing Overhead account
to the Work in Process Inventory account, as well as
entered on the individual job cost sheets.