Choose "true" or "false" as applicable for each of the following items as they pertain to process costing. Raw materials that cannot be traced to a specific job but can be traced to specific production department should be treated as indirect manufacturing costs. The unit cost of a production department always represents the cost of the finished product ready for sale. The salary of a production department supervisor should be treated as an indirect manufacturing cost. A separate work in process account should be maintained for each production department. Each production department transfers [Choose] its unit costs to the next department so that the unit cost accumulates through the manufacturing process