Answer:
The correct answer is letter "D": involves accumulating costs and then assigning costs to jobs.
Explanation:
The flow of the cost in a job-order costing system starts by recording the costs of labor, raw materials, and overhead. As the costs begin to accumulate, the costs of the units finished are assigned to the Work-In-Progress and Finished Products accounts until they are sold when those costs are recorded to the Costs of Goods Sold account.
