9) Which of the following would be accounted for using a job order cost system? The production of cereal The production of advertising campaigns The refining of oil. The production of chemicals 10) In 2020, Smith Corp. sold 5,000 units at $400 each. Variable expenses were S230 per unit, and fixed expenses were $140,000. What was Smith's 2020 net income? S670,000 $580,000 S710,000 d. S810,000 Part III, Direct Labor Budget ( 20 points ) The Warbler Jeans Company produces two different types of jeans. One is called the "Simple Life" and the other is called the "Fancy Life" The company's Production Budget requires 353,500 units of Simple life jeans and 196,000 Fancy life jeans to be manufactured. It is estimated that 2.5 direct labor hours will be needed to manufacture one pair of Simple Life jeans and 3.75 hours of direct labor hours for each pair of Fancy Life jeans. 1) What is the total number of direct labor hours needed for both lines of jeans? a. 883,750 direct labor hours b. 1,618,750 direct labor hours c. 735,000 direct labor hours d. 353,500 direct labor hours 2) If the hourly pay rate is $12 per hour, what would be the total direct labor cost for both lines of jeans? a. $10,605,000 b. $8,820,000 c. $4,242,000 d. $19,425,000