37. Recording jobs shipped and customers billed would include a debit to a. Accounts Payable b. Cash c. Finished Goods d. Cost of Goods Sold 38. Recording jobs shipped and customers billed would include a credit to a. Accounts Payable b. Cash c. Finished Goods d. Cost of Goods Sold 39. The finished goods account is the controlling account for the a. cost ledger b. materials ledger c. work in process ledger d. stock ledger 40. The controlling account for the cost ledger is a. Finished Goods b. Materials c. Work in Process d. Cost of Goods Sold 41. A widely used activity base for developing factory overhead rates in highly automated settings is a direct labor hours b. direct labor dollars c. direct materials d. machine hours