Knowledge Check 01 A influences manufacturing overhead costs incurred. Cost measure Cost target O Cost base O Cost driver Knowledge Check 02 The predetermined overhead rate is calculated by taking: Actual manufacturing overhead cost divided by estimated total cost driver O Estimated manufacturing overhead cost divided by estimated total cost driver Estimated manufacturing overhead cost divided by actual total cost driver Actual manufacturing overhead cost divided by actual total cost driver Knowledge Check 05 Which of the following is not used by process costing system? O Production report O Mass production Homogeneous products Customized jobs