In Job-Order Costing, All of the Following Statements Are Correct

In job-order costing, all of the following statements are correct with respect to labour time and cost except:

A) a machine operator performing routine annual maintenance work on a piece of equipment would charge the maintenance time to a specific job.
B) time tickets are kept by employees showing the amount of work on specific jobs.
C) labour cost that can be traced to a job only with a great deal of effort is treated as part of manufacturing overhead.
D) the job cost sheet for a job will contain all direct labour charges to that particular job.