Requirements 1. What is Roth's predetermined overhead allocation rate? 2. What indirect costs will be allocated to Client 507 if Jack Smith, an accountant at Roth Accounting, works 15 hours to prepare the financial statements? > Exercises E17-15 Distinguishing between job order costing and process costing Learning Objectiv Following is a list of cost system characteristics and sample companies. Match cach to either job order costing or process costing a. Companies that produce small quantities of many different products. b. A company that pulverizes wood into pulp to manufacture cardboard. c. A company that manufactures thousands of identical files. d. Companies that produce large numbers of identical products. e. A computer repair service that makes service calls to homes f. A company that assembles electronic parts and software to manufacture millions of portable media players. g. A textbook publisher that produces copies of a particular book in batches. h. A company that bottles milk into one-gallon containers. i. A company that ma lnge qus of one type of tankless hot water heaters j. A governmental agency that takes bids for specific items it utilizes where each item requires a separate bid