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19. cost per unit remains the same regardless of the number of units produced varia fixed a. c. period d. marketing 20. What is the order of the flow of manufacturing costs through the financial statements when using job costing? a. WIP inventory, Raw Materials inventory, Finished Goods inventory, COGS b. Raw Materials Inventory, Finished Goods inventory, WIP inventory, COGs 2 Raw Materials inventory, WIP inventory, Finished Goods inventory, CoGS d. COGS, WIP inventory, Raw Materials inventory, Finished Goods inventory 21.-29. Use the following information for questions 21-29 Bjorn's Crafty Creations manufactures custom dog houses and incurs the following costs Cost $80,000 $4,500 $7,000 $5,000 $9,000 $1,000 $6,000 $3,000 $2,300 320,000 Wood used to build a dog house Insurance for the factory Wages of workers who assemble the dog houses Cost to run an ad on a local radio station Production supervisor's salary Depreciation on factory equipment Wages of person who sands the wood after it is cut Rent for the factory Depreciation on delivery trucks CEO's salary 21. What is the total cost for Direct Materials Used? a. $13,000 b. $17,500 c. $80 82,300