Which Statement Is True with Regard to Factory Labour Costs

Multiple Choice

Which statement is true with regard to factory labour costs?

A) It represents the net amount paid to factory workers for work on jobs.
B) It is added to the Factory Labour account and later assigned to work in process or manufacturing overhead.
C) These costs are accrued before incurred.
D) Amounts incurred during a particular year that have not been allocated to jobs are carried over to the next year.