National Survey Company uses a job order cost system. a. Indicate the source of the data for debiting Work in Process for each of the following: 1. Direct materials requisitioned 2. Direct labor used b. Indicate the source of the data for crediting Work in Process for jobs completed. for jobs completed. c. Present a list of the three controlling accounts used in the general ledger to record the inventories and, in each case, indicate the related subsidiary ledger. Controlling Account Subsidiary Ledger Materials Work in Process Finished Goods