Nathan is an accountant whose company recently switched from process costing to job order costing. He is preparing to initially accumulate materials, labor, and overhead costs. What changes must Nathan make to his accumulation process as a result of the costing system change? He will need to credit materials to Raw Materials Inventory, labor to Factory Labor, and overhead to Manufacturing Overhead rather than debiting them. O He does not need to make any changes; he will still debit materials to Raw Materials Inventory, labor to Factory Labor, and overhead to Manufacturing Overhead. O He will need to debit materials to Raw Materials Inventory, debit labor to Factory Labor, and credit overhead to Manufacturing Overhead. O He will need to credit materials to Raw Materials Inventory, debit labor to Factory Labor, and debit overhead to Manufacturing Overhead.