Under a job order costing system, the dollar amount of the entry involved in the transfer of goods from work-in-process inventory to finished goods inventory is the total of the costs charged to all jobs

A) started during the period

B) completed during the period

C) completed and sold during the period

D) started and completed during the period

Which of the following would not be an appropriate allocation base for assigning utility costs for heating three separate product line production departments?

A) sales generated by each department

B) square footage used by each department

C) machine hours used by each department

D) kilowatt hours used by each department