A key challenge in job order costing is determining the cost of: Question 1 Answer a. Manufacturing overhead to be applied to each product b. Direct labour to be applied to each product c. Non-manufacturing costs to be applied to each product d. Direct materials to be applied to each productDirect labour hours would be a better choice as an allocation base than machine hours: Question 2 Answer a. In industries where most work is done through manual labour b. Because it is used on all job orders c. In industries that are highly automated d. In industries where manual records are kept