Which of the following are the two main types of costing systems for manufacturing operations? 0 a, job order costing and process costing O b, job order costing and hybrid costing O c. process costing and hybrid costing 0 :1. process costing and operations costing Which of the following systems provides for a separate record of the cost of each particular quantity of product that passes through the factory? O a, process costing O b. general costing O c. job order costing 0 d, replacement costing A manufacturer of which of the following products would most likely use job order costing? O a, cell phone 0 b. highlighter pen 0 c. recliner 0 d , graduation invitation Which of the following costs is included in finished goods inventory? 0 a , direct labor 0 b, direct materials 0 c. factory overhead 0 d, all of these choices Thomlin Company forecasts that total factory overhead for the current year will be $11,977,000 with 152,000 total machine hours. Year to date, the actual factory overhead is $7,941,000 and the actual machine hours are 84,000 hours. The predetermined factory overhead rate based on machine hours is Round the factory overhead rate to the nearest dollar before multiplying by the number of hours. 0 a. $79 per machine hour 0 b. 3143 per machine hour 0 c. $95 per machine hour 0 d. 552 per machine hour