8. The recording of the cost of materials used in a job-order costing system a. makes a distinction between materials traceable directly to the goods being produced and those not directly traceable. b. makes no distinction between materials traceable directly to the goods being produced and those not directly traceable. c. involves the accumulation of costs in a particular operation or department for an entire period and then the division of this total by the number of units produced during the period. d. does not require the use of a materials requisition form.
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