a. Which of the following jobs will be more likely to involve process costing rather than job order costing?

A. Audit service

B. Movie production services

C. Advertising service

D. Oil refining services

b. Bates Company produces custom-made furniture. It uses job order costing to calculate the cost of a particular job. Manufacturing overhead is allocated to different jobs using direct labor hours as the activity base. The following table shows the budget estimates made by the company at the beginning of 2022 and the actual results measured at the end of 2022:

During 2022, the company completed job no.19, which required $7,600 of direct materials and 740 direct labor hours that cost $11,100. Given the above information, what should the company record as the cost of job no.19?

A. 16,650 B. 18,700 C. 35,439 D. 35,350

\begin{tabular}{lcc} & Estimated for 2022 & Actual results for 2022 \\ \hline Direct material costs & $216,000 & $224,000 \\ Direct labor costs & $225,000 & $217,500 \\ Direct labor hours & 15,000 & 14,500 \\ Manufacturing overhead costs & $337,500 & $328,000 \end{tabular}