Which of the Following Statements Is False

Multiple Choice

Which of the following statements is false?

A) Actual overhead costs always enter the Work-in-Process account.
B) The cost of a job includes direct materials, direct labor, and applied overhead.
C) The use of normal costing means that overhead is applied to each job using a predetermined rate.
D) Indirect labor is assigned as a part of overhead.
E) None of these are correct.