17. A job cost sheet includes: A. Direct materials, direct labor, operating costs. B. Direct materials, overhead, administrative costs C. Direct labor, overhead, selling costs. D. Direct material, direct labor, overhead. E. Direct materials, direct labor. 18. The rate established prior to the beginning of a period that relates estimated overhead to an allocation factor such as estimated direct labor, and that is used to assign overhead cost to jobs, is the: A. Predetermined overhead allocation rate. B. Overhead variance rate. C. Estimated labor cost rate. D. Chargeable overhead rate. E. Miscellaneous overhead rate. 19. The overhead cost applied to a job during a period is recorded with a credit to Factory Overhead and a debit to: A. Jobs Overhead Expense. B. Cost of Goods Sold. C. Finished Goods Inventory. D. Indirect Labor. E. Work-in-Process Inventory. 20. The amount by which the overhead applied to jobs during a period exceeds the overhead incurred during the period is known as: A. Adjusted overhead. B. Estimated overhead. C. Predetermined overhead. D. Under-applied overhead E. Over-applied overhead. 1. A process cost summary report is a managerial accounting report that describes: The costs charged to a department. The equivalent units by the department. How the costs were assigned to the output. D. Physical transfers for a department. E. All of the above