Which of the following does not accurately describe the application of job$$ costing?

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Part $1$

A$.$

Finished goods that are purchased by customers will directly impact cost of goods sold.

B$.$

Indirect manufacturing labor and indirect materials are part of the actual manufacturing costs incurred.

C$.$

Direct materials and direct manufacturing labor are included in total manufacturing costs.

D$.$

Manufacturing overhead costs incurred is used to determine total manufacturing costs.