Which of the Following Sentences Is Not True

Which of the following sentences is not true?

A) Actual overhead costs always enter the Work-in-Process account.
B) The cost of a job includes direct materials, direct labor, and applied overhead.
C) When a job is complete, it must leave Work-in-Process and be entered into Finished Goods or Cost of Goods Sold.
D) All of these are correct.
E) None of these are correct.