Which of the following sentences is not true?

A) Actual overhead costs always enter the Work-in-Process account.
B) The cost of a job includes direct materials, direct labor, and applied overhead.
C) When a job is complete, it must leave Work-in-Process and be entered into Finished Goods or Cost of Goods Sold.
D) All of these are true.
E) None of these is true.


A

Business

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