Which of the following is true of a professional service business that uses a job order cost accounting system? a.Direct labor and overhead costs are the secondary product costs for a professional service business. b.Cost of Services for a professional service business is similar to the cost of goods sold account for a manufacturing business. c.A work-in-process account and related work-in-process ledger are not necessary for a professional service business. d.For a professional service business, direct labor and overhead costs of rendering services to clients are accumulated in a finished goods account.