QUESTION 4 In a job order cost accounting system used by a service business, which of the following items would normally not be included as part of overhead? Materials Direct labor Rent Supplies QUESTION 10 Conversion costs are O direct materials and direct labor O direct materials and factory overhead O factory overhead and direct labor O direct materials and indirect labor QUESTION 24 A plant manager's salary may be referred to as: either a direct cost or an indirect cost since managerial accounting is not restricted by GAAP a direct cost an indirect cost a period cost QUESTION 42 Costs that remain constant in total dollar amount as the level of activity changes are called: fixed costs mixed costs O opportunity costs variable costs