A separate account for each material is found in a

A) general ledger
B) materials ledger
C) receiving report
D) job cost sheet

A materials ledger contains separate accounts for each material, documenting the quantity and cost of each material used in production. A general ledger contains summary information for all financial transactions, but it does not provide detailed information specific to individual materials. Receiving reports document the receipt of materials, but they do not provide ongoing tracking of how those materials are used in production. Job cost sheets detail the direct and indirect costs associated with each production job, but they do not provide separate accounts for each material.