Would an advertising agency use job order or process costing? What about a cell phone manufacturer? A. Advertising agency-process costing; Cell phone manufacturer-job order costing B. Advertising agency-process costing; Cell phone manufacturer-process costing C. Advertising agency-job order costing; Cell phone manufacturer-job order costing D. Advertising agency-job order costing; Cell phone manufacturer-process costing When a manufacturing company uses indirect materials, it accumulates the cost by debiting O A. Work-in-Process Inventory. B. Raw Materials Inventory. C. Manufacturing Overhead. O D. Indirect Materials. When a manufacturing company uses direct materials, it assigns the cost by debiting A. Raw Materials Inventory. OB. Manufacturing Overhead. OC. Work-in-Process Inventory. OD. Direct Materials. When a manufacturing company uses direct labor, it assigns the cost by debiting A. Direct Labor. B. Wages Payable. C. Work-in-Process Inventory. O D. Manufacturing Overhead.