1. The numerator in the calculation for a pre-determined overhead rate calculation in "Normal Costing" is

   	A.	Estimated activity level
   	B.	Estimated overhead costs
   	C.	Actual overhead costs
   	D.	Actual Direct Material costs

1. For which of the following products would a job costing system be appropriate?

   	A.	Cement kiln, where a single identical type of cement product is manufactured
   	B.	Rolls of paper towels, for use in commercial grade paper towel dispensers
   	C.	Jewelry store that manufactures and sells handcrafted jewelry
   	D.	Food processing company which produces tomato sauce.