In Job-Order Costing, All of the Following Statements Are Correct

In job-order costing, all of the following statements are correct with respect to labor time and cost except:

A) time tickets are kept by employees showing the amount of work on specific jobs.
B) the job cost sheet for a job will contain all direct labor charges to that particular job.
C) labor cost that can be traced to a job only with a great deal of effort is treated as part of manufacturing overhead.
D) a machine operator performing routine annual maintenance work on a piece of equipment would charge the maintenance time to a specific job.