Which of the following statements is not correct?
选项：

A:When materials are requisitioned from raw materials inventory, we debit work in process for both direct materials and indirect materials;
B:The cost of direct labor is debited to Work in Process account, while the indirect labor is debited to the Manufacturing Overhead account.;
C:Additional manufacturing overhead amounts are debited to the manufacturing overhead account;
D:The manufacturing overhead account is a clearing account.