$121,600 $18,000 $20,200 below, 12. Using the information below, compute the raw materials nVel Raw Materials Used Beginning Raw Materials Inventory Ending Raw Materials Inventory ) 6.76. ) 6.02 c) 54.0. d) 60.6 e) 6.37 13. The two basic types of cost accounting systems are: a) Job order costing and perpetual costing. b) Job order costing and customized product costing c) Job order costing and customized service costing. d) Job order costing and process costing. e) Job order costing and periodic costing. 14. A compary that makes which of the following types of products would best be suited for a job costing system? a) Fruit juice b) Bathing suits c) Snack chips d) Compact discs e) Custom jewelry 15. The target cost for a job using job costing is calculated as: a) direct costs +desired profit b) direct costs -desired profit c) expected selling price- direct costs d) expected selling price - desired profit e) expected selling price + desired profit 16. Large aircraft producers such as the Boeing Company normally use: a) Job order costing. b) Process costing c) Mixed costing d) Full costing e) Simple costing