Please answer the following 3 multiple choice questions, and please double check your answers, as this is for an important test. Thanks!

6. At what point in time are costs of raw materials debited to Work in Process Inventory? A) When the materials are ordered B) When the materials are received C) When the materials are put into production D) When the bill for the materials is paid 7. What is the primary role of a job cost sheet or job card? A) It is used instead of a cost of goods manufactured schedule. B) It shows the detail of the Manufacturing Overhead Control account. C) It lists the materials on hand available to be used for jobs. D) It is the principal accounting record used in assigning costs to jobs. 8. How does a company eliminate any immaterial balance in the Manufacturing Overhead account at the end of the year? A) The amount is closed to Retained Earnings B) The amount is moved to Finished Goods Inventory. C) The amount is moved to Cost of Goods Sold. D) The amount remains in the Manufacturing Overhead Expense account and appears on the income statement