1) A process cost system would most likely be used by a company that makes motion pictures. repairs to automobiles. breakfast cereal. college graduation announcements. 2) An important feature of a job order cost system is that each job must be similar to previous jobs completed. has its own distinguishing characteristics. C must be completed before a new job is accepted. consists of one unit of output. 3) A characteristic of products that are mass-produced in a continuous fashion is that the products are identical or very similar in nature, they are grouped in batches. they are produced at the time an order is received. d their costs are accumulated on job cost sheets 4) A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $360,000 and direct labor hours would be 45,000. Actual factory overhead costs incurred were $377,200, and actual direct labor hours were 47,000. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year? 5) Which of the following would most likely use a job order costing system? a. A paper mill b. A swimming pool installer c. A company that manufactures chlorine for swimming pools d. An oil refinery