1. Management accountants would NOT A. assist in budget planning. B. prepare reports primarily for external users. C. determine cost behavior. D. be concerned with the impact of cost and volume on profits. 2. A manufacturing process requires small amounts of glue. The glue used in the productionprOGARA IS classified as a(n). A. period cost. B. indirect material. C. direct material. D. miscellaneous expense. 3. For the work of factory employees to be considered as direct labor, the work must beconveniently, and A. materially associated with raw materials conversion. B. periodically associated with raw materials conversion. C. physically associated with raw materials conversion. D. promptly associated with raw materials conversion. 4. Process costing is used when A. the production process is continuous. B. production is aimed at filling a specific customer order. C. dissimilar products are involved. D. costs are to be assigned to specific jobs. 5. An important feature of a job order cost system is that each job. previous jobs completed. B. has its own distinguishing characteristics. C. must be completed before a new job is accepted. D. consists of one unit of output. A must be similar to