17. Manufacturing overhead:* (3 Points) includes all selling costs. is easily traced to jobs. should not be assigned to individual jobs because it bears no obvious relationship to them. includes direct materials, indirect materials, indirect labor, and factory depreciation is a pool of indirect production costs that must somehow be attached to each unit manufactured. 18. Electricity costs that were incurred by a company's production processes should be debited to: (3 Points) Cash Work-in-Process Inventory Accounts Payable Manufacturing Overhead Utilities Expense