Ch 3 - Question 23 - p. 96

3) A company with four production departments that had been using a plant-wide overhead rate based on direct labor hours changes to a departmental overhead rate. Product As total allocated overhead increases as a result. Why might this have happened?

Ch 4 - Question 9 - p. 149

9) Describe the three layers of inventory that are typically involved in a periods production under the FIFO accounting method. In what special situation are there only two layers?