In job order costing, a job cost sheet:

• A. serves as a general ledger control account.
• B. states the specifications of items to be purchased.
• C. is a request for resources from another organizational subunit.
• D. is used to record product costs . Which of the following characteristics of (financial reporting) product costs (using absorption costing) is not true?
• A. Product costs include direct materials, direct labor, and factory overhead.
• B. Product costs do not include any fixed cost.
• C. Product costs include costs of the factors of production identifiable with the product.
• D. Product costs are expensed when the product is sold.