3. Which of the following are easy to trace to individual jobs? & direct materials and overhead direct materials and direct labor direct labor and overhead (overhead and indirect labor (depreciation on machinery and indirect labor 4. Information from the records of Cain Corporation for December of the current year is as follows: Sales Selling and administrative expenses Direct materials used Direct labor Factory overhead $1,230,000 210,000 264,000 300,000 405,000 2