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For a job order costing system, all of the following are types of product costs added to Work In 5. Process Inventory except a. actual manufacturing overhead cost incurred during the period. b. direct labor cost that is incurred. c. manufacturing overhead cost that is applied. d the cost of direct materials that are used. 6. In a job order cost accounting system, the Raw Materials account is an expense account. equal to the cost of goods manufactured. an inventory account. the most significant determinant of the cost of goods sold. a. b. c. d