316 Chapter 19 19. expenses are incurred in marketing the product and delivering the sold product to customers. 20. The Silver Agency sells advertising services. When the agency completes a job and a client is billed, the accountant will transfer the job's costs from a work in process account to a(n) account. MULTIPLE CHOICE Instructions: Circle the best answer for each of the following questions. 1. For which of the following businesses would the process cost system be most appropriate? a. building contractor b. cookie processor c. plumber d. textbook publisher The production department requests that materials be released from the storeroom to the factory based on which of the following forms? a. receiving report b. purchase order c. purchase requisition d. materials requisition 3. The amount of time spent by each employee on an individual job is recorded on a(n): a. clock card b. time ticket c. in-and-out card d. labor requisition 4. For which of the following businesses would the job order cost system be most appropriate? a. oil refinery b. meat processor c. a hotel d. textbook publisher 5. The subsidiary ledger that contains the individual accounts for each product produced is called the: a. work in process ledger b. finished goods ledger c. factory overhead ledger d. materials ledger