In a job order cost accounting system, the Raw Materials inventory account is a. an expense. b. a period cost. c. a control account. d. not used. Factory labor costs: a. do not include pension costs. b. include vacation pay. c. are based on workers' not pay. d. are accumulated in a control account. A materials requisition slip showed that direct materials requested were $53,000 and indirect materials requested were $9,000. The entry to record the transfer of materials from the storeroom is Which of the following shows entries only to control accounts? a. Work in Process Factory Labor Raw Materials Inventory Wages Payable b. Work in Process Manufacturing Overhead Raw Materials Inventory c. Factory Labor Wages Payable d. Factory Labor Raw Materials Inventory Accounts Payable Wages Payable