Which of the following statements does not accurately describe the flow of costs in a job costing system?

A. Direct materials used and direct labor can be easily traced to jobs.

B. Direct materials become part of the inventory on the balance sheet before the product is sold.

C. Direct labor become part of the COGS on the income statement after the product is sold.

D. Selling and administrative costs create current assets (inventory) on the balance sheet because they transform materials into a finished product.