Assume a company started on four different jobs and implemented the job costing system. How would the company track the direct materials $($DM$),$ direct labor $($DL$)$ and manufacturing overhead $($MOH$)$ costs for each job?

Select one:

a$.$ A single job card would be used to accumulate the DM$,$ DL and actual MOH costs for all four jobs.

b$.$ A single job card would be used to accumulate the DM$,$ DL and allocated MOH costs for all four jobs.

c$.$ Each job would have its individual job card that tracks the amount DM used and the amount of DL incurred. The amount of MOH costs allocated would be tracked on a single job card for all four jobs.

d$.$ Each job would have its individual job card that tracks the amount of DM used, the amount of DL incurred and the amount of MOH costs allocated to the job.