Which of the following statements regarding Job Order Costing systems is TRUE?

		When using a Job Order Costing system, all costs of the department are assigned using an averaging process based on the actual number of jobs each period.
		When using a Job Order Costing system and a predetermined overhead rate for overhead applications, ending work in process inventory consists of direct materials, direct labor, and actual manufacturing overhead incurred during the period.
		When using a Job Order Costing system, only direct costs are assigned to jobs due to the difficulty of properly applying or allocating indirect costs.
		When using a Job Order Costing system, the primary objective is to determine the best estimate for unit costs of products.