Departments that provide essential services to producing departments are referred to as maintenance departments. managerial accounting departments. profit centers. support departments. Which of the following entities would be most likely to use process costing? a roofing company O paint manufacturer a law firm an auto body repair shop In a normal costing system, the cost of a job includes normal direct materials, normal direct labor, and normal overhead. actual direct materials, actual direct labor, and estimated overhead. actual direct materials, actual direct labor, and actual overhead. estimated direct materials, estimated direct labor, and estimated overhead. At the beginning of the year BIG Company forecasted total overhead of $5,000,000 with 100,000 total machine hours. At year end, the actual overhead totals $5,100,000 and the actual machine hours are 99,000 hours. If the Thomlin Company uses a predetermined overhead rate based on machine hours. At the end of the year), overhead is $200,000 underapplied $300,000 underapplied $ 50,000 overapplied $150,000 underapplied