3. The journal entry for cost of goods manufactured includes only the costs of units that are finished. 4. Non-manufacturing costs are expensed as incurred, rather than going into the Work in Process account. 5. Indirect materials are not charged to a specific job but rather are included in manufacturing overhead. 6. Overhead is underapplied if actual overhead costs for a period are greater than the amount of overhead cost which has been charged to Work in Process. 7. If the predetermined overhead rate is based on the estimated total amount of the allocation base at capacity, it is more likely that overhead will be underapplied than overapplied. 8. Abnormal spoilage is considered a period cost 9. A company that manufactures custom bridal gowns will use a job order costing system to track production costs 10. When raw materials are placed into production, the materials inventory account is debited