$01.$ A cost center in a process cost system is a:

a$.$ Unit to which costs are accumulated.$$ c$.$ Specific product.

b$.$ Job.$$ d$.$ Employee.

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$02.$ Daniel LLC incurred cost of $$43,000$ for material, $$26,000$ for labor, and $$23,000$ for factory overhead.$$ There was no beginning or ending work in process.$5,000$ units were completed and transferred out.$$ The unit cost for labor is:

a$.$ $$8\mathrm{.}60$ c$.$ $$18\mathrm{.}40$

b$.$ $$5\mathrm{.}20$ d$.$ $$4\mathrm{.}60$

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