Which of the following is NOT a manufacturing overhead cost? A. Fringe benefits of assembly-line workers B. Fringe benefits of plant security guards C. Overtime premiums paid to assembly-line workers D. Overtime premiums paid to plant security guards E. Cost of idle time for production employees Which of the following companies would least likely use job-order costing? A. Cruise ship builders B. Architect firms C. Custom model airplane kits manufacturers D. Gasoline refiners E. Engineering consulting firms When products are finished, their costs are transferred to: A. Production Labor Account. B. Finished-Goods Inventory Account. C. Work-in-Process Inventory Account. D. Cost-of-Goods-Manufactured Account. E. Cost-of-Goods-Sold Account