32 Traditional cost systems distort product costs because out of question Select one: a. competitive pricing is ignored b. they do not know how to identify the appropriate units c. they apply average support costs to each unit of product d. they emphasize financial accounting requirements en 33 Under job order costing system, which of the following costs would be recorded as debit to manufacturing overhead account? ed out of Select one: a. Indirect materials cost g question b. Direct materials cost c. Direct labor cost d. None of the above