Which of the following statement(s) is (are) false? (You may select more than one answer.) o Total cost of labor, inculding Direct labor and indirect labor, are debited to work in process. o Office expenses are debited to Manufacturing Overhead account o Actual manufacturing overhead is debited to Work in Process Account. o Direct material used, direct labor costs, and actual manufacturing overhead costs are included in the schedule of the cost of goods manufactured. o The cost of goods manufactured represents the amount that will be debited to Cost of Goods Sold during an accounting period. o If the finished goods inventory increases during an accounting period, it will decrease the cost of goods manufactured Underapplied Manufacturing overhead causes the cost of goods sold to be under-estimated and gross profit be over-estimated