MCQS

3) Which of the following accounts is not a control account in a job order costing system? A. Finished goods inventory B. Direct labor C. Work in process inventory D. Materials inventory 4) In a manufacturing company, the costs debited to the work in process control account represent: . . A. Cost of goods manufactured. B. Factory overhead applied to production. C. Direct material used, and conversion cost. D. Period costs and product costs. 5)Which of the following businesses would most likely use job order costing? . . . A. A brewery B. A print shop that specializes in wedding invitations C. An oil refinery D. A company that makes frozen pizzas 6) Normal loss is also called........... . A. Immaterial loss B. Controllable loss C. Avoidable loss D. Uncontrollable loss