1. Omega Contractors manufactures each house to customer specifications. It most likely would use: A. Process costing. B. A periodic inventory system C. Unique costing D. Job order costing E. Activity-based costing. 2. A job cost sheet includes A. Direct materials, direct labor, operating costs B. Direct materials, estimated overhead, administrative costs C. Direct labor, actual overhead, selling costs. D. Direct material, direct labor, estimated overhead E. Direct materials, direct labor, selling costs. 3. The Work in Process Inventory account of a manufacturing company that uses an overhead rate based on direct labor cost has a $3,200 debit balance after all posting is completed. The cost sheet of the one job still in process shows direct material cost of $1,400 and direct labor cost of $800. Therefore, the amount of the applied overhead is: A. $1,800. B. $2,200. C. $1,000. D. $800. E. $2,400