Costs that can be identified with and traced to a cost object are Indirect Costs. Select one: True False A job order cost system records and summarizes costs by department or process. Select one: True False In a job order cost accounting system, the entry to record the flow of direct materials into production is to Select one: O a. debit Work in Process, credit Materials O b. debit Materials, credit Work in Process O d. debit Factory Overhead, credit Materials O d. debit Work in Process, credit Supplies Job order costing and process costing are Select one: O a. pricing systems O b. cost accounting systems tion