23) Jobcoating A) records the flow of costs for each product or service 3) cannot be used by the service industry allocates an equal amount to each unit made during D) is used when each wit o utput is idential Explanation A) which of the following are reasons for usine periods such as a year to calculate indirect A) shorter the period, the greater is the influence of a patterns on the amount of costs D) shorter the period, the smaller is the influence of seasonal patterns on the amount of opportunity costs C) longer the period, the greater is the influence of seasonal patterns on the amount of costs D) longer the period, the smaller is the influence of anal patterns on the amount of opportunity costs Explanation: A) 25) X-Industries manufactures 3D printers. For each unit 53.400 of direct material is used and there is $2,600 of direct manufacturing laborat 516 per hour. Manufacturing overhead is applived at $20 per direct manufacturing labor hour. Calculate the profit camned on units if each unit sells for $9,500 A) 51.250 B) $11,500 C) 55.880 D) 565,320 Explanation: A) B) 53,400 $2,600 + (($2,600 / 516) 520) - 59.250 Profit eamed on 46 units (59,500 - 59,250) 46 units $11,500 C) D) manufacturing 26) When using a normal costing system, manufacturing overhead is allocated using the overhead rate and the _quantity of the allocation base. A) budgeted; budgeted B) actual; budgeted C) actual, actual D) budgeted; actual Explanation: A)