1.in a manufacturing company, direct labour costs combined with direct materials costs are known as what? 2.which would be the least appropriate allocation base for allocating overhead in highly automated manufacture of specialty valves? 3.which types of firms likely would have a high proportion of variable costs in its cost structure. 4.what is continuous or perpetual budget? 5.moon company sells its product for 6 dollars a unit. next year fixed expenses are expected to be 200000 and variable expenses are estimated at 4 a unit. how many units must moon sell to generate an operating profit of 40000? birk apples overhead to jobs at a predetermined rate of 80% of direct labour cost. the total manufacturing cost of job 5, the only job still in process on April 30.from the job costs sheets is 8000.it has been charged with direct labour of 2000,what is the amount of direct materials charged to job 5