10. The entry to apply factory overhead to jobs includes:

		a debit to Applied Factory Overhead.
		a debit to Work in Process.
		a credit to Work in Process.
		a debit to Cost of Goods Sold.

11. The following cost is an example of a variable factory overhead cost:

		Property taxes on the factory building.
		Insurance on the factory building.
		Salary of the plant manager.
		Factory supplies.

12. Factory overhead:

		Can be a variable cost or a fixed cost.
		Is a prime cost.
		Can only be a fixed cost.
		Includes all factory labor.

13. Costs that change in relation to volume changes, but not in direct proportion to those changes, are known as:

		Variable costs.
		Semivariable costs.
		Fixed costs.
		Curvilinear costs.

16. At the end of the year, Jenkins Corporation had $120,000 in the Factory Overhead account and $100,000 in the Applied Factory Overhead account. Mark Gibbs, the controller, has decided that the overhead difference is too large to close to only the Cost of Goods Sold account. He decides it is best to charge the overhead difference to the Work in Process, Finished Goods and Cost of Goods Sold accounts. The balance in these three accounts is:

Work in Process $30,000

Finished Goods $60,000

Cost of Goods Sold $210,000

How much of the overhead difference will be charged to the Cost of Goods Sold account?

		$2,000.
		$14,000.
		$6,000.
		20,000.