25. Which of the following products is least likely to be produced in a process operations system? A. Compact disks B. Slacks for casual wear C. Baseball hats D. Calculators E. Custom cabinets

26. Which of the following products is most likely to be produced in a process operations system? A. Airplanes B. Cereal C. Bridges D. Designer bridal gowns E. Custom cabinets

27. Which of the following characteristics does not usually apply to process operations systems? A. Each unit of product is separately identifiable. B. Partially completed products are transferred between processes. C. Different managers are responsible for different processes. D. The output of all processes except the final process is an input to the next process. E. Costs are computed using equivalent units.

28. Yamada Company applies factory overhead to its production departments on the basis of 90% of direct labor costs. In the Assembly Department, Yamada had $125,000 of direct labor cost, and in the Finishing Department, Yamada had $35,000 of direct labor cost. The entry to apply overhead to these production departments is: A. Debit Factory OverheadAssembly $112,500; debit Factory OverheadFinishing $31,500; credit Work in Process Inventory $144,000. B. Debit Factory Overhead $144,000; credit Work in Process InventoryAssembly $112,500; credit Work in ProcessFinishing $31,500. C. Debit Factory Overhead $144,000; credit Factory Payroll $144,000. D. Debit Work in Process InventoryAssembly $112,500; debit Work in Process InventoryFinishing $31,500; credit Factory Overhead $144,000. E. Debit Factory Payroll $144,000; credit Cash $144,000.

29. Clarksen Company uses a process costing system. The company requisitioned $93,000 of materials for Department A and $67,000 of materials for Department D. The entry to record the use of the direct materials by these two departments is: A. Debit Raw Materials Inventory $160,000; credit Accounts Payable $160,000. B. Debit Work in Process InventoryDept A $93,000; debit Work in Process InventoryDept D $67,000; credit Raw Materials Inventory $160,000. C. Debit Factory overhead $160,000; credit Raw Materials Inventory $160,000. D. Debit Raw Materials InventoryDept A $93,000; debit Raw Materials InventoryDept D $67,000; credit Work in Process Inventory $160,000. E. Debit Work in Process InventoryDept A $93,000; debit Work in Process InventoryDept D $67,000; credit Accounts Payable $160,000.

30. Which of the following characteristics applies to process costing but not to job order cost accounting? A. Use of a predetermined overhead rate. B. Identifiable units of production. C. Equivalent units of production. D. Determining cost of goods manufactured. E. Use of a single Work in Process Inventory account.