QUESTION 11 Which of these items would be considered a direct labor cost for a manufacturing firm? O A. Wages of machinery repair specialist B. Wages of factory manager OC. Wages of assembly line workers OD. Wages of fork lift drivers QUESTION 12 A custom furniture manufacturer would choose to use job order costing because: O A. The raw materials used have already been accounted for using process costing. B. The direct costs incurred for each job are the same, but indirect costs vary. OC. The cost incurred for each job will differ according to the order specifications. OD. Custom furniture manufacturers produce large quantities of similar products. M. QUESTION 7 Goods that have started but not completed the manufacturing process are included in the: O A. Cost of Goods Sold account OB. Finished Goods Inventory account C. Raw Materials Inventory account OD. Work-in-Process Inventory account