19. A job order cost accounting system would best fit the needs of a company that makes: A. Shoes and apparel. B. Paint. C. Cement. D. Custom machinery. E. Pencils and erasers. 20. Ajax Company cumulated the following account information for the year: Beginning raw materials inventory $6,000 Indirect materials cost 2,000 Indirect labor cost 5.000 Maintenance of factory equipment 2.800 Direct labor cost 7,000 Using the above information, total actual factory overhead costs would be: A. $9,800 B. $16,800 C. $15,800 D. $13,000 21. A document in a job order cost accounting system that is used to record the costs of producing a job is a(n): A. Job cost sheet. B. Job lot. C. Finished goods summary. D. Process cost system S. 22. The job order cost sheets used by Garza Company revealed the following: Job. No. Bal. May 1 May Production Costs 124 $1,700 125 1.200 300 126 900 Job No. 125 was completed during May and Jobs No. 124 and 125 were shipped to customers in May. What was the company's cost of goods sold for May and the work in process inventory on May 31? A. $3,200; $900 B. $2,900; $1,200 C. $1,200; $2,900 D. $1,700; $1,200