Which of the following is/are true regarding the Work-in-Process Inventory account?

	A.	Accumulates the cost of raw materials transferred to the factory floor
	B.	Accumulates the cost of direct labor used in production
	C.	Accumulates the manufacturing overhead costs.
	D.	The Work-in-Process Inventory account is reduced for the manufacturing costs assigned to the finished units transferred to the finished goods storeroom
	E.	All of the above