QUESTION 44 The job cost record in a manufacturing company is used to record: only the manufacturing overhead allocated to the job only the costs that can be directly traced to the job o all product costs for the job both product and period costs associated with the job QUESTION 45 Becalm Company has obsolete inventory of parts that cost $90,000 to manufacture. The 20,000 parts can be sold as scrap metal for $14.000, or can be reworked at a cost of $30,000 and then sold for $50,000. If the firm choose to rework the parts instead of scraping them, operating income will: increase by $36,000 decrease by $14,000 increase by $6,000 decrease by $40,000 QUESTION 46 Bear Company has set the following standards for the production of one unit of output Direct labor: 4 hours at 57.00 per hour 28 per unit. During june actual production amounted to 420 units of output. Actual direct labor hours worked were 1,720 hours and total direct labor costs were $12212. The laborate variance for June is: o $172U $2800 $168 U for all Amsters to save all answers