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15. Sheddon Industries produces two products. The products identified costs are as follows: EN000 The company's overhead costs of $108,000 are allocated based on labor cost. Assume 4.000 units of product A and 5,000 units of Product Bare produced. What amount of production costs would be assigned to Product A? (Do not round your intermediate calculations.) A. $36,000 B. $111,000 C. $68,000 D. None of these answers is correct. 16. The assignment of direct labor cost to individual jobs in a job order costing system is based on: A. an estimate of the total time spent on the job. all jobs in process. B, actual total payroll cost divided equally among C. estimated total payroll cost divided equally among all jobs in process. D. the actual time spent on each job multiplied by the wage rate. E. the estimated time spent on each job multiplied by the wage rate. 17. When using normal costing, the total production cost of a job is composed of A. direct material and direct labor, for selling costs. B. direct material, direct labor, manufacturing overhead, and outlays selling and C. direct material, direct labor, manufacturing overhead, and outlays for both administrative costs. overhead. D. direct material, direct labor, and applied manufacturing E. direct material, direct labor, and actual manufacturing overhead. 18. Process costing is used to account for: continuous manufacturing A. large numbers of identical products that are produced in a environment. produced in batches. B. small numbers of products that are C. raw materials that are converted directly to finished goods. D. finished goods that are refined and processed further. process. E. large numbers of products that are produced in a non-repetitive 19. Which of the following manufacturers would most likely not use a process cost accounting system? A. A producer of computer monitors. B. A paint manufacturer