4.an increase in direct labor costs per unit a. Increases the fixed costs b. increases profits C. Increases variable costs d. Increases overhead costs 5.which of the following is true of the work in process control account? a. It tracks all direct material purchases b. Its balance is the sum of amounts from all "in process individual job costs records C. It is an expense account d. It tracks overhead costs in process from beginning through completion 6. The cost allocation base a. Is a grouping of individual indirect cost items b. Are costs related to a particular cost object that cannot be traced to that cost object in an economically feasible way c. Is anything for which a measurement of costs is desired d. is a systematic way to link an indirect cost or group of indirect costs to cost objects 7. This is the process of assigning indirect costs to products a. Cost allocation b. Job cost recording C. Cost pooling d. Cost tracing