28. Which of the following are the two main types of cost accounting systems for manufacturing operations? a process cost and general accounting systems b. job order cost and process cost systems c. job order and general accounting systems d. process cost and replacement cost systems 29. For which of the following businesses would the job order cost system be appropriate a. canned soup processor b. oil refinery c. lumber mill d. hospital 30. For which of the following businesses would the process cost system be appropriate a. a custom cabinet maker b. a landscaper c. a paper mill d. a catering firm 31. Which of the following is the correct flow of manufacturing costs? a. raw materials, work in process, finished goods, cost of goods sold b. raw materials, finished goods, cost of goods sold, work in process c. work in process, finished goods, raw materials, cost of goods sold d. cost of goods sold, raw materials, work in process, finished goods 32. The document authorizing the issuance of materials from the storeroom is a a. materials requisition b. purchase requisition c. receiving report d. purchase order 33. In a job order cost accounting system, when goods that have been ordered are received, the receiving department personnel count, inspect the goods, and complete a a. purchase order b. sales invoice c. receiving report d. purchase requisition 34. The basis for recording direct and indirect labor costs incurred is a summary of the period's a. job order cost sheets b. time tickets c. employees' earnings records d. clock cards 35. When Job 117 was completed, direct materials totaled $4.400; direct labor, 55,600; and factory overhead, $2,400. A total of 1,000 units were produced at a per-unit cost of a $12,400 b. $1.240 c. S124 d. $12.40 36. Materials purchased on account during the month totaled $190.000. Materials requisitioned and placed in production totaled $165,000. The journal entry to record the material purchase on account 165,000 165,000 190,000 190,000 a. Materials Accounts Payable b. Materials Accounts Payable c. Materials Cash d. Accounts Payable Materials 190,000 190,000 190,000 190,000 37. Which types of inventories does a manufacturing business report on the balance sheet? a. finished goods inventory and work in process inventory only b. direct materials inventory and work in process inventory only e direct materials inventory, work in process inventory, and finished goods inventory d. direct materials inventory and finished goods inventory only 38. For a manufacturing business, products that are in the process of being manufactured are referred to as a. supplies inventory b. work in process inventory c. finished goods inventory d. direct materials inventory 39. Which of the following would not be found in the accounting system of a service provider? a. cost ledger b. finished goods ledger c. deferred revenue account d. job cost sheets 40. When a job is completed in a service organization, the job costs are transferred to the a. work in process account b. cost of services account c. finished goods account d. cost of goods sold account