1. A Process costing system would be most appropriate for:

a) plumber

b) Custom sign Manufacturer

C) Manufacturing of one dishwasher line

d) Tax preparation firm

2. Three types of costs are accumulated on job-cost records that include direct materials, ___ and ___.

a) direct labor; actual factory overhead

b) direct labor; applied factory overhead

C) variable overheard; fixed factory overhead

d) direct labor; budgeted factory overhead