Which one of the following is not likely to be an indirect cost when the cost object is a smartphone: Select one: O a. The cost of maintenance for machines O b. The utility cost of the factory O c. The depreciation cost of the factory machinery O d. The cost of the factory manager O e. The cost of assembly workers XYZ Company uses a job costing system. The direct materials for Job Y were purchased in September and put into production in October. The job was sold by the end of October. At the end of October, in what account would the direct materials cost assigned to Job Y be located? Select one: O a. None of the given is correct. O b. Finished Goods Inventory. O c. Work-in-Process Inventory. O d. Raw Materials Inventory. O e. Cost of Goods Sold