o Work-in-process control. Factory overhead control. Stores control. O Work-in-process subsidiary account. In a traditional job-order cost system, the issuance of indirect materials to a production regard, CAS O Factory overhead applied. Previous Note Which of the following is (are) considered as (an) expersels) incurred in a period Factory security guard's monthly salary. Factory supervisor's monthly salary expense. Pizza oven depreciation in a pizza restaurant. Research and Development cost of a product. Cost of goods sold.