____ 29. For which of the following businesses would a process cost system be appropriate?

a.	Auto repair service
b.	Paint manufacturer
c.	Specialty printer
d.	Custom furniture manufacturer

____ 30. In process cost accounting, the costs of direct materials and direct labor are charged directly to:

a.	service departments
b.	processing departments
c.	customer accounts receivable
d.	job orders

____ 31. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows:

April 1, work in process:
Materials cost, 3,000 units	$ 7,500
Conversion costs, 3,000 units,
2/3 completed	6,000
Materials added during April, 10,000 units	26,000
Conversion costs during April	31,000
Goods finished during April, 11,500 units	---
April 30 work in process, 1,500 units,
1/2 completed	---

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The Conversion Cost per equivalent unit (to the nearest cent) for April is:

a.	$2.70
b.	$2.53
c.	$3.02
d.	$5.60

____ 32. A difference in quantity of materials used on two comparable jobs may be caused by:

a.	inadequately trained employees
b.	poor quality materials
c.	employee carelessness
d.	all of the above

____ 33. A form prepared periodically for each processing department summarizing (1) the units for which the department is accountable and the units to be assigned costs and (2) the costs charged to the department and the allocation of these costs is termed a:

a.	factory overhead production report
b.	manufacturing cost report
c.	process cost report
d.	cost of production report