17. A document in a job order costing sys tem that is used to record the costs of producing a job is a(n): a) Job cost sheet. b) Job lot. c) Finished goods summary d) Process cost system. e) Units-of-production sheet. t of a manufacturing company that uses an ove a $4,400 debit balance 18. The Work in Process Inventory accoun rate based on direct labor cost has cost sheet of the one job still in process shows direct material cost of $2,000 and direct labor cost of $800. Therefore, the company's overhead application rate is after all posting is completed. The a) 40%. b) 50%. c) 80%. d) 200%. e) 220%. 19. A perpetual record of a raw materials item that records data on the quantity and cost of units purchased, units issued for use in production, and units that remain in the raw materials inventory, is called a(n) a) Materials ledger card. b) Materials requisition. c) Purchase order. dy Materials voucher. e) Purchase ledger. 20 Lowden Company has an overhead application rate of 160% and allocates overhead based on direct material cost. During the current period, direct materials used cost $80,000. Determine the amount of ov record in the current period. labor cost is S50,000 and direct erhead Lowden Company should a) S31,250. b) $50,000. c) $80,000. d) $128,000. e) $208,000