QUESTION 9 The following information is available for completed Job No. 978: Direct materials, $30,000, direct manufacturing labor cost, $40,000 manufacturing overhead applied, $25,000; units produced, 10,000 units units sold, 7,000 units. The cost of the ending finished goods from this job is $25,000 $95,000 $28,500 $86,500 QUESTION 10 In a job order cost accounting system, the Raw Materials inventory account is an expense a control account not used a period cost