17) For which situation(s) below would an organization be more likely to use a job-order costing system of accumulating product costs rather than a process costing system? a) a steel factory that processes iron ore into steel bars b) a factory that processes sugar and other ingredients into black licorice c) a costume maker that makes specialty costumes for figure skaters d) all of these 18) In the computation of manufacturing cost per equivalent unit, the weighted average method of process costing considers (CPA adapted): a) Current costs only b) Current costs plus cost of beginning work-in-process inventory c) Current costs plus cost of ending work-in-process inventory d) Current costs minus cost of beginning work-in-process inventory 19) A product requires processing in two departments, the Baking Department and then the Packaging Department, before it is completed. Costs transferred out of the Baking Department will be transferred to: - a) Finished Goods Inventory b) Cost of Goods Sold. c) Work in ProcessPackaging Department. d) Manufacturing Overhead 20) If the entry to assign factory labor showed only a debit to Work in Process Inventory, then al labor costs were:- a) direct labor b) indirect labor c) overtime related d) regular hours. 21) As current technology changes manufacturing processes, it is likely that direct: a) labor will increase b) labor will decrease c) materials will increase d) materials will decrease 22) Which of the following is not classified as direct labor? a) Bottlers of beer in a brewery b) Copy machine operators at a copy shop c) Wages of supervisors d) Bakers in a bakery