Which of the Following Is Characteristic of Costing

Which of the following is characteristic of costing?

A) Actual overhead costs always enter the work-in-process account.
B) The cost of a job includes direct materials, direct labour, and applied overhead.
C) When a job is complete, it must leave cost of goods sold and be entered into finished goods or work-in-process.
D) Direct materials are not included in the job cost.