QUESTION 11 Which of these items is an example of direct labor cost for a manufacturing firm? A. Salary of the vice president of sales B. Salary of the production manager OC. Wages of a factory security guard OD. Wages of production workers QUESTION 12 Which of the following statements is true of costing systems? A. A process costing system would be used by manufacturers of custom-made perfumes. OB. A job order costing system would be used by manufacturers of baking dishes. OC. An accounting firm would likely use a job order costing system. OD. A construction company would likely use a process costing system