10. Job order costing might be used by a O A. paper company. O B. greeting card manufacturer. C. custom home builder. O D. crude oil refinery. 11. Manufacturers follow four steps to implement a manufacturing overhead allocation system. Which step is not performed before the year begins? O A. Calculate a predetermined manufacturing overhead rate. OB. Allocate some manufacturing overhead to each individual job. O C. Select an allocation base and estimate the total amount that will be used during the year. OD. Estimate total manufacturing overhead costs for the coming year. 12. A typical manufacturing overhead cost would be O A. net income OB. depreciation on the plant. O c. direct materials. OD. direct labor