The overhead cost applied to a job during a period is recorded with a credit to Factory Overhead and a debit to .a. Indirect Labor O .b. Cost of Goods Sold .c. Jobs Overhead Expense .d. Work in Process Inventory .e. Finished Goods Inventory :Which one of the following is not a characteristic of managerial accounting a. Normally does not follow GAAP b. Concerned more with verifiability of data c. Normally has flexible timeframe d. None of the given answers e. Focused on internal users