1. Which company is least likely to use a process costing system? manufacturer a. Paper b. Soft drink bottler c. Accounting firm d. Petroleum processor 2. Which characteristic is the same in both job order costing systems and process costing systems? a. Types of product costs b. Flow of costs through the accounts c. Number of Work-in-Process Inventory accounts d. Method of record keeping 3. Conversion costs are a. direct materials plus direct labor. b. direct labor plus manufacturing overhead. c. direct materials plus manufacturing overhead. d. indirect materials plus indirect labor.