Question 1 Choose "true" or "false" as applicable for each of the following items as they pertain to proce costing. Raw materials that cannot be traced to a specific job but can be traced to specific production department should be treated as indirect manufacturing costs. False The unit cost of a production department False always represents the cost of the finished product ready for sale. The salary of a production department True supervisor should be treated as an indirect manufacturing cost. A separate work in process account should be maintained for each production department. True Each production department transfers its True unit costs to the next department so that the unit cost accumulates through the manufacturing process.