11. What two options are available when closing the manufacturing overhead account at the end of the period, depending on the significance of

the balance?

12. How might a job costing system used by a service organization differ from a job costing system used by a manufacturing organization?

13. Review Note 2.27 "Business in Action 2.2" Why is it important for movie studios to have accurate costs for each movie produced?

14. How does a job costing system help a company evaluate the profitability of jobs?

15. Product Costs at Custom Furniture Company. Refer to the dialogue between Dan and Leslie at Custom Furniture Company that appears at the

beginning of the chapter. What is Dan concerned about, and how did Leslie propose to help?