Which of the Following Statements About Job-Order Cost Sheets Is

Which of the following statements about job-order cost sheets is true?

A) All job-order cost sheets serve as the general ledger control account for Work in Process Inventory.
B) Job-order cost sheets can serve as subsidiary ledger information for both Work in Process Inventory and Finished Goods Inventory.
C) If material requisition forms are used,job-order cost sheets do not need to be maintained.
D) Job-order cost sheets show costs for direct material and direct labor,but not for manufacturing overhead since it is an applied amount.