here to watch the Job Order Costing video and then answer the questions included below 1. The cost elements included in manufacturing are: Direct labor, direct raw materials, and purchases . bDirect labor, direct materials, and overhead . Applied overhead, purchases, and direct raw materials. d. Direct materials, overhead , and purchases 2. When a job is complete, the costs of the completed job are transferred from the work-in-process account to: a. Direct materials account bEnding inventory account CFinished goods account d. Raw materials account 3. A certain set of backpacks requires 60 hours to construct at a rate of $18 per hour. The total direct labor cost would be $1,260 b. $1,080 $980 $450