Which of the following statements is true? (You may select more than one answer.)

a. Direct labor costs are debited to Work in Process and indirect labor costs are debited to Manufacturing Overhead.

b. Raw material purchases are immediately debited to the Raw Materials account and recorded as an expense on the income statement.

c. Administrative expenses are debited to the Manufacturing Overhead clearing account.

d. Assume a company sells finished goods to a customer for $200 on credit. To record this transaction, the company would debit Accounts Receivable for $200 and credit Finished Goods Inventory for $200.