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A Name two principal types of cost accounting systems. 7 Discuss how the predetermined factory overhead rate can be used in job order cost accounting to 8.)A. How is a predetermined factory overhead rate B. Name three common bases used in calculating 9.)A. What is (1) overapplied factory overhead and B. If the factory overhead account has a debit B. Which system provides for a separate record of assist management in pricing jobs. each particular quantity of product that passes through the factory? calculated? C. Which system accumulates the costs for each department or process within the factory? the rate. 2 What kind of firm would use a job order cost system? (2) underapplied factory overhead? Which account is used in the job order cost system to accumulate direct materials, direct labor, and factory overhead applied to production costs for individual jobs? balance, was factory overhead underapplied or overapplied? 4) What document is the source for (A) debiting the accounts in the materials ledger and (B) crediting the accounts in the materials ledger? 5. What is a job cost sheet? If the factory overhead account has a credit bal- ance at the end of the first month of the fiscal year, where will the amount of this balance be reported on the interim balance sheet? at is the difference between a clock card and time ticket? 10. Describe how a job order cost system can be used for professional service businesses