Which of the following businesses is most likely to use a process costing system? an interior designing form a printing business an oil refinery a dental clinic Unnecessary activities are known as distracting activities inefficient activities. non-value-added activities. O reducing activities. Orange Enterprises produces a product with the following per-unit costs: Direct materials $13.00 Direct labor 11.00 Manufacturing overhead 16.00 Last year, Orange Enterprises produced and sold 800 units at a sales price of $75.00 each. Total selling and administrative expense was $24,000. What was the total operating income last year? $60,000 $4,000 $28,000 $8,000