The cost of materials entering directly into the manufacturing process is classified as factory overhead cost a. True b. False Indirect labor would be included in factory overhead. a. True b. False Depreciation expense on factory equipment is part of factory overhead cost. a. True b. False Direct labor cost is an example of a period cost a. True b. False Custom-made goods would be accounted for using a process costing system. a. True b. False In a process costing system, a separate work in process inventory account is maintained for each customer's job. a. True b. False