1. When a job order cost accounting system is used, the cost accumulation is centered on which cost object: a department d. supervisor b. job Item 2. Job order cost accounting system is applicable for those companies producing products that are a. homogeneous and in large quantities. c heterogeneous and in limited quantities b. homogeneous and in limited quantities. d. heterogeneous and in large quantities 3. The source document that records the amount of raw materials requested and issued for production is: d. Interoffice memo 3. job order cost sheet b. bill of lading c material requisition 4. The primary or main source document in job order costing is: a. material requisition slip c factory overhead analysis sheet b. employee's time sheet d. Job order cost sheet 5. A job order cost sheet details the a. direct labor costs incurred c.actual indirect overhead costs incurred b. direct material purchased and paid d. Indirect labor costs incurred 6. Which of the following Items is not included in charged to) tactory overhead? a. Cost of service departments c. Cost of maintenance departments b. Cost of marketing departments d. Factory depreciation and supplies. 7. In a normal costing system, debits to Work in Process Inventory would not be made for a. actual overhead b. applied overhead c. actual DM d. actual DL 8. In Job order costing system, the use of indirect material would usually be reflected in the general ledger as an increase in a. Material Inventory b. Work In Process C. Applied Factory Overhead d. FOC 9. Two basic costing system for assigning costs to products or services are job costing and process costing. The fundamental criterion employed to determine whether job order costing or process costing should be employed is: a. number of cost pools employed to allocate the indirect costs to the product or service. b. type of base used in allocating the Indirect cost pools to the product or service. C. proportion of direct costs expended to produce the product or service. d. the nature and amount of the product or service brought to the marketplace for customer consumption 10. The cost of materials that have been started into production but are not completely processed would be found in which inventory account? a. Supplies Inventory c. Raw Materials Inventory b. Work in Process Inventory d. Finished Goods Inventory