1. What is most commonly used when large batches of nearly identical items are being produced? Process Costing Standard Costing Job Order Costing Batch Costing 2. What uses direct costs and ALL overhead costs? Standard Costing Absorption Costing Full Costing Direct + Costing 3. To calculate break-even you need the following: (select all that apply) Fixed Costs Variable Costs Price Per Unit U Inflation rate Cash flow