1. MEg 5.1 Which of the following peoduction characteristics is benter sualted for process costing and not job order costing? A. Each product batch is distingulshable fram the prior hatch. B. The costs are easily traced to a specific product. C. Costs are actumulated by department. D. The value of work in process is the direct maherial iesed, the direct labor incurred, and the overthead applied to the job in process. ars 2. Ind 5.1 A process costing system is most likely used by which of the following? A. aiplarie manufacturing 8. a paper manutactuning cempany C. an accourting frim specializing in tax returns D. a hospical 3. Bea 5.1 which of the following is a prime cent? A. direct labor 8. work in process imventory c. administrabive labor D. factery maintenance expensers 4. wit 5. 1 which of the following is a coeversien cog? A. raw materials B. direct labor C. sales commissions D. drect material used. 5. IIa s.1 During production, how are the costs in process costing accumulaned? A. to cost of goods soid A. to each individual product C. to manufacturing overhead D. to each individul department 6. III 52 Which is not needed to compute equivalent units of production? A. the percentage of completion for imventery shil in process B. the number of units transterred out. c. the eumber of units started and completed D. the material cout per unit 7. Ind 5.2 What is the cost of direct labor if the conversion costs are 8330000 and mansfachueing everthead is 5275,000? A. 555,000 8. 5.275.080 C. 5330,000 D. 5005,000 8. Iti 52 What is the corversion cost io manufactues irsulated travel cups if the coots arm: drect materiath. 517,000, deect labor, \$33,000, and manufacturing overhead, s7o,000? A. $16.000 B. 550.000 c. sin060 D. 5120.000 9. III 5.2 Which of the following lists concans only corversion costs for an inflatable raft manclacturing corporation? A. vinyl for raft, machine operator, electricity, insurance 7. machine operator, flectricity, depreciation, plastic for air valves C. machine operater, electricity, depreciabion, insuance D. vimy for raft, electricity, insuranoe, plastic for air valves