In job-order costing, all of the following statements are correct with respect to labour time and cost except: A) time tickets are kept by employees showing the amount of work on specific jobs. B) the job cost sheet for a job will contain all direct labour charges to that particular job. C) labour cost that can be traced to a job only with a great deal of effort is treated as part of manufacturing overhead. D) a machine operator performing routine annual maintenance work on a piece of equipment would charge the maintenance time to a specific job