When Perpetual Inventories Are Maintained in a Job Order Cost

When perpetual inventories are maintained in a job order cost system,the balance of the Work in Process Inventory account represents

A) the actual costs incurred for labor,materials,and overhead on all jobs that were started but are not yet complete.
B) the actual costs for the labor and materials used in uncompleted jobs and estimate of the overhead associated with these jobs.
C) only the actual costs for the labor and materials used in uncompleted jobs.
D) only the actual costs for the labor and materials used in completed jobs.