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1. Which of the following is true about job order andror process costs A. Job order cost systems are not appropriate for custom-m B. Process cost systems are most appropriate when distinct C. Service providers, such as accounting firms would use job o (D, Process cost systems are not appropriate for mass produc custom-made items. istinct jobs are being produces se job order cost systems. ss production environments. 2. Which of the following would most likely use a process cost systeme A. Boeing producing airplanes GA V ORO B. Kellog's making corn flakes C. Miami Valley Hospital doctors performing surgeries (D. A restaurant producing meals 3. Which of the following journal entries would be appropriate to record the cost sold to customers? A. Finished goods inventory Cost of goods sold XXX B. Sales Cost of goods sold C. Cost of goods sold worXXX Finished goods inventory D. Cost of goods sold XXX XXX O2 Sales XXX e to record the use of cred 4. Which of the following journal entries would be appropriate to record the materials in production? A. Direct materials inventory Work in process inventory XXX xxx B. Direct materials inventory XXX Cost of goods sold Work in process inventory Direct materials inventory XXX D. Work in process inventory Accounts payable XXX XXX UW5o 18. Basehart Company allocates service department costs to production der osts of the Human Resource department are allocated based on number The number of employees and monthly cost in each department are as sts to production departments. The ad on number of employees, Human Resources Maintenance Production department A Production department B Total 7 $ 72,000 8 112,000 24 760,000 16 490,000 55 $1.434,000 Assuming Basehart uses the direct method of allocating service department cost, and the Human Resource department is allocated first, how much Human Resource department cost would be allocated to Production Department A? A. $31,418 B. $36,000 C. $39,450 D$43,200 19. Which of the following would be the least likely to be used as the allocation base for maintenance department costs? A Number of machines in each department B. Square footage of space in each department C. Number of machine hours worked in each department D. Direct labor cost in each department 20. When a process results in two or more products which determines whether a product is classi A. the quantity of the particular product. B. the additional costs which must be incurred to c. the judgment of management. D. the sales value of the particular product. Suits in two or more products from a common input, the ch er a product is classified as a main product or a by-pro JL, the characteristic a by-product is must be incurred to make the particular productie "oduct ready for sed WE WOO