1. Discuss the conditions when it would be preferable to use job-order costing over process costing. 2. Explain under-applied overhead and what dispositions is made for it at the end of a period. 3. Discuss what happens to overhead rates that are based on direct labor when automated equipment replaces direct labor. Would manufacturing overhead increase or decrease? Would the predetermined overhead rate increase of decrease? Defend your answer. 4. Discuss the advantages and disadvantages of utilizing multiple overhead rates versus a plantwide rate.