1. For which of the following businesses would the job order cost system be appropriate? a. Meat processor b. Automobile manufacturer c. Oil refinery d. Construction contractor 2. The source of the data for debiting Work-in-Process for direct materials is the: a. purchase order b. purchase requisition c. materials requisition d. receiving report 3. Selected accounts with some debits and credits omitted are presented as follows: Work in Process 275,000 Aug. 31 Goods finished 1,030,000 Aug. 31 31 31 Balance Direct materials Direct labor Factory overhead 450,000 Aug. 1-31 Costs incurred Factory Overhead 145.000 Aug. 1 31 15,000 Balance Applied (30% of direct labor cost) If the balance of Work in Process at August 31 is $220,000, what was the amount debited to Work in Process for direct materials in August? a. $390,000 b. S170,000 c. $525,000 d. $580,000 When job 711 was completed, direct materials totaled $4,000; direct labor, $4,600; and factory overhead, $2,400, respectively. Units produced totaled 1,000. Unit costs are: a. $11,000 b. $1,100 c. $110 d. SII