At the End of Each Month, a Company Must Total

At the end of each month, a company must total up the costs shown on the job cost sheets.What amount should this equal?

A) The total of the work in process inventory account in the general ledger
B) The total of the Job Cost expense account in the general ledger
C) The cost of all job costs incurred during the year
D) The total cost of manufacturing overhead applied during the year