Which of the following descriptions about normal job-order costing is FALSE?

Group of answer choices

It is necessary to estimate total overhead costs and activity level for each period at the beginning of the period, so a predetermined overhead rate can be established.

A separate Work-In-Process account needs to be set and maintained for each job order.

Overhead is applied based on the predetermined overhead rate multiplied by the actual level of activity performed on jobs.

Manufacturing overhead is used as a temporary account to determine the amount of actual and applied overhead for each period and is closed at the end of every period..