Rose Mary is tasked with maintaining the job-order costing system for Hanneken Homes. Of principal interest to her is the flow of
a. products out to customers.
b. products into inventory.
c. expected overhead.
d. manufacturing costs.

In a job-order costing system, if spoilage is not caused by any particular job, it is
a. added to the cost of the first job dealt with.
b. subtracted from the cost of goods sold.
c. spread across all jobs through applied overhead.
d. not charged to any of the production accounts.

2. When all units produced are good units (no defective units), all manufacturing costs flow into
a. work in process.
b. cost of goods sold.
c. normal spoilage.
d. finished goods.