13. One of the journal entries to record when a job is sold would include a:

		a. debit to Work in Process Inventory
		b. debit to Cost of Goods Sold
		c. debit to Raw Materials Inventory
		d. debit to Finished Goods Inventory A company should use job-order costing, rather than process costing, when:
		a. its products consist of mass-produced identical units.
		b. it wants to track costs in each department the product flows through.
		c. it has ending work in process.
		d. its products are custom produced to customer's specifications. Companies that use job-order costing maintain a separate WIP account for each of the processes the product flows through. True or False?