uld an advertising agency use job order or process costing? What about a cell phone manufacturer? A. Advertising agency-process costing; Cell phone manufacturer-job order costing B. Advertising agency-process costing; Cell phone manufacturer-process costing C. Advertising agency-job order costing; Cell phone manufacturer-job order costing D. Advertising agency-job order costing; Cell phone manufacturer-process costing en a manufacturing company uses indirect materials, it accumulates the cost by debiting A. Work-in-Process Inventory. B. Raw Materials Inventory C. Manufacturing Overhead. D. Indirect Materials "hen a manufacturing company uses direct materials, it assigns the cost by debiting A. Raw Materials Inventory. B. Manufacturing Overhead. C. Work-in-Process Inventory. D. Direct Materials en a manufacturing company uses direct labor, it assigns the cost by debiting A. Direct Labor B. Wages Payable C. Work-in-Process Inventory D. Manufacturing Overhead