Which of the following is a batch-level activity?

	a.	The chairs in the staff cafeteria.
	b.	Sandpaper used to smooth the wood used in the manufacture of a chair.
	c.	Shipment of chairs to a customer.
	d.	The design of a chair.

Which of the following is a batch-level activity?

	a.	plant management
	b.	equipment setups
	c.	assembling
	d.	product design

Under absorption costing

	a.	only variable selling and administration costs are expensed while fixed selling and administration costs are inventoried.
	b.	selling and administration overhead costs are expensed as incurred.
	c.	only fixed selling and administration costs are expensed while variable selling and administration costs are inventoried.
	d.	selling and administration overhead costs are inventoried.

When production is greater than sales

	a.	net income under absorption costing will be greater than net income under variable costing.
	b.	net income under absorption costing will be greater than or less than net income under variable costing depending on the selling and administration costs.
	c.	net income under absorption costing will be less than net income under variable costing.
	d.	net income under absorption costing will be equal to net income under variable costing.