1.A job cost system would most likely be used by a(n):

soft drink bottling.

highway construction contractor.

textile mill.

automobile manufacturer.

2. Compared to a merchandising company, the financial statements of a manufacturing company:

include more categories of inventory on the balance sheet.

are no different.

are less complex.

differ only in the income statement.

3. Radius Co. uses a job cost system with a separate account for each job. It had a beginning balance of $4,000 in its Work in Process Inventory--Job No. 20 account, representing the materials, labor and manufacturing overhead costs applied to Job 20. During the month costs were incurred:

Job Number	20	21	22
Beginning inventory	$4,000
Direct Materials	$1,000	$2,000	$3,000
Direct Labor	2,000	4,000	5,000
Manufacturing Overhead..	?	?	?

Manufacturing overhead is applied at a rate of 50% of direct labor costs, and Jobs 20 and 21 were completed. What cost was transferred from the Work in Process Inventory accounts to Finished Goods Inventory?

$13,000

$ 9,000

$12,000

$16,000