Service companies and not-for-pctual (rather than allocated) manufacturing overhead costs are first recorded in the ________. Cost of Goods Sold account Manufacturing Overhead Control account Work-in-Process Control account Finished Goods Control accountrofit organizations ________. cannot use CVP because they don't manufacture a product cannout use CVP because there is no way to distinguish fixed and variable costs can use CVP by focusing on measuring the organization's output can use CVP by treating all costs as variable