QUESTION 36 The job cost record in a manufacturing company is used to record: only the manufacturing overhead allocated to the job all product costs for the job only the costs that can be directly traced to the job both product and period costs associated with the job QUESTION 37 When overhead is allocated to jobs, which of the following accounts should be credited? raw materials inventory manufacturing overhead work in process inventory e accounts payable QUESTION 38 Which of the following would be classified as an external failure cost on a quality cost report? Repairs and replacements under the warranty period. Quality training. Quality engineering Systems development