3. 6. Job order system is similar to process costing system Except: a. Use of job sheet b. computation of unit cost c. presentation of cost of goods manufactured d. all of the above e. none of the above. 7. The IMA's standard of professional ethics Includes: a. honesty b. competence c. confidentiality d. all of the above e. Only b and above. 8. Direct Materials are essential as: a. Primary element of production b. A part of product cost c. Items that require both physical and investment controls d. all of the above e. Only a and b above