Which of the following statements does not accurately describe the flow of costs in a job costing system?
a. Direct materials used and direct manufacturing labor can be easily traced to jobs.
b. Direct materials and direct manufacturing labor become part of the work-in-process inventory on the balance sheet
c. Direct manufacturing labors transforms direct materials into the work-in-process inventory and are inventoriable costs.
d. Marketing and customer service costs create current assets on the balance sheet because they transform materials into a finished product.