QUESTIONS 8. In a process cost system, the amount of work in process inventory is valued by: A. Finding the sum of all open job costs OB. Allocating the departmental costs between completed and partially completed units C. Multiplying units in ending inventory by the firect materials cost per unit. D. All of the above. QUESTION 9 For which of the following will the process cost system be appropriate? A. Auto repair service B. Paint manufacturer C. Specialty painter D. Custom furniture manufacturer QUESTION 10 Which of the following is NOT included in conversion costs? A. Direct Labor B. Factory Overhead C. Indirect labor D. Direct Materials