D. A compally 12. A manufacturer that use a job order cost system for one product must use that system for all products. A. True. B. False. a Which of the following is a characteristic of a job order costing system? A. It accumulates cost for each department within the factory, B. It is best suited for industries that manufactures custom goods. C. Uses only one work in process account. D. Both B and C above. Materials are transferred from the storeroom to the factory in response to purchase requisitions. A. True. B. False. 15. The document that serves as the basis for recording direct labor on a job cost sheet is the time ticket. A. True. B. False