1. Manufacturing costs flow does not include which of the following:
   1. Raw materials direct and indirect materials.
   2. Work in process job is being produced.
   3. Finished goods completed goods.
   4. Cost of goods sold goods which are sold.
   5. All of the above.
   6. None of the above.

2. To classify all costs as either fixed or variable, we will look at three methods. Which is not one of the three methods:
   1. Contribution Margin
   2. Scatter diagram
   3. High-low method
   4. Regression
   5. None of the above

3. Job order production does not utilize which of the following in the calculation of Job Cost:
   1. Direct materials.
   2. Direct labor.
   3. Overhead costs supporting the production of more than one job.
   4. Selling and general administrative costs.
   5. None of the above.
   6. All of the above.