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: a. Cost of Goods Sold. b. Raw Materials Inventory C. None of the given is correct. d. Work-in-Process Inventory. e. Finished Goods Inventory