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 worker's net pay. d. are accumulated in a control account. A materials requisition slip showed that direct materials requested were $53,000 and indirect material requested were $9,000