T/F and Explain

1) In a process costing system, costs are traced directly to jobs.

2) When materials are purchased in a process costing system, a work in process account is debited with the cost of the materials.

3) In a process costing system, overhead is allocated to departments after being applied to units of product.

4) In a process costing system, manufacturing overhead cost is also called conversion cost.

5) The units in beginning work in process inventory plus the units started into production must equal the units transferred out of the department plus the units in ending work in process inventory.