An accountant recently debited Finished Goods Inventory and credited Work- in-Process Inventory at a company that uses job order costing. The accountant was .a. recognizing the completion of production .b. applying a predetermined overhead amount to production .c. recognizing actual overhead incurred during the period d. recording a year-end adjustment for an insignificant amount of underapplied overhead .e. recognizing receipt of the factory utilities bill Ali decided to install a new internet fiber service. He signed a contract with Company XYZ. The contract states that Ali pays a constant rate for each gegabyte used. Ali's internet cost can be classified as a a. Sunk cost b. Fixed cost c. Variable cost d. Moderation cost e. Mixed cost