Which of the Following Statements Is Most Correct

Which of the following statements is most correct?

A) Service firms transfer the costs associated with services completed to a Finished Services account prior to billing the client for work performed.
B) Because they are not engaged in manufacturing work, employees working in service firms do not track the time that they spend on specific jobs or projects.
C) Service firms typically use some driver other than labor to allocate overhead, given that the work is not usually labor intensive.
D) Service firms typically do not use Job-order Costing, because they do not manufacture any products.
E) Service firms typically do not include the cost of any Direct Materials in their Work in Progress Inventory for services that they perform.