1. A CPA would recommend using plantwide overhead application rates under which of the following circumstances?

a. The client is a multi-product manufacturer with predominantly indirect costs.

b. The client produces products that heterogeneously consume resources.

c. The client produces multiple services that heterogeneously consume resources.

d. The client produces a single product.

2. Which of the following structures refers to the collection of data for all jobs in a relational database?

a. Record

b. Field

c. File

d. Byte