15) Refer to the T-account below:

Manufacturing Overhead
(2)	4,000	(7)	150,000
(3)	15,000
(4)	80,000
(5)	30,000
(6)	25,000
	154,000		150,000
Bal.	4,000

Entry (4) could represent which of the following except?

A) Indirect labor cost incurred.

B) Factory insurance cost.

C) Overhead cost applied to Work in Process.

D) Depreciation on factory equipment.

16) If you were a controller of a company, how would you utilize Job Order Costing?

17)How does Job Order Costing compare to other methods?