Identify three different debit entries to the Work-in-Process Control T-account under normal costing.

A.

Direct materials used, completion and transfer of jobs to finished goods, sale of completed goods

B.

Direct materials purchased, indirect manufacturing labour paid to employees, manufacturing overhead incurred

C.

Direct materials used, direct manufacturing labour billed to a job, manufacturing overhead allocated to a job

D.

Direct materials purchased, manufacturing overhead incurred, completion and transfer of jobs to finished goods