An accountant recently debited Finished Goods Inventory and credited Work-in-Process Inventory at a company that uses job order costing. The accountant was: Select one: a. recognizing the completion of production. b. applying a predetermined overhead amount to production. c. recognizing actual overhead incurred during the period. d. recognizing receipt of the factory utilities bill. e. recording a year-end adjustment for an insignificant amount of underapplied overhead