31-An adverse material usage variance together with a favorable materials price variance could suggest that:

a. We are using less material than expected but in total were are paying more than we should

b. We are paying less for our materials than expected but were are using more materials

c. We are paying lower prices for our materials than expected

d. We are paying higher prices for our materials than expected

30-A job order costing system that would best fit the needs of a company that makes:

a. Custom machinery

b. Shoes and apparel

c. Paint

d. Pencils and erasers

29-Method of apportioning joint costs on the basis of output of each joint product at the point of split off is:

a. Physical unit method

b. Net realizable value method

c. Point value method

d. Average unit cost method