11. True or False: In computing product unit costs in a job order costing system, the total manufacturing costs assigned to each job are divided by the number of units produced for that job.

12. True or False: In a process costing system, product costs are traced to individual products.

13. True or False: Conversion costs are defined as the combined total of direct materials costs and direct labor costs incurred by a production department.

14. True or False: Overhead is applied to jobs in a job order system at the end of a period or as jobs are completed, whichever is later.

15. True or False: In a shoe factory, the cost of janitorial services would be an indirect cost of the Custodial Services department but would be a direct cost of the Shoe Production Department for cost allocation purposes.