1.Which of the following is considered a difference between a job order cost and a process cost system?

a.The manufacturing cost elements.

b.Documents used to track costs.

c.The accumulation of the costs of materials, labor, and overhead.

d.The flow of costs.

2.In a manufacturing company, the cost of factory labor consists of all of the following except

a.net earnings of factory workers.

b.employer payroll taxes.

c.fringe benefits incurred by the employer.

d.gross earnings of factory workers.

3.The basic similarities between job order cost and process cost systems include all of the following except the

a.point at which costs are totaled.

b.manufacturing cost elements.

c.flow of costs.

d.accumulation of the costs of materials, labor, and overhead.