18.

With a job order cost system:

Select one:

a.

factory overhead is assigned to each department only at the end of the period on the basis of direct labour hours, machine hours, or direct labour cost.

b.

costs are assigned to and accumulated for each order, contract, batch, or unit of product

c.

the direct material, direct labour, and factory overhead associated with each department are identified and accumulated

d.

costs are accumulated for a time period and are spread among all the products produced during the period