5. A management control system includes the techniques to gather and use information to

A) motivate employee behavior B) make planning and control decisions C) evaluate performance D) all of the above

6. Blue Company planned to sell 35,000 units. Actual sales were 30,000 units. Based on this information, Blue Company was A) ineffective B) efficient C) effective D) inefficient

7. Which industry does NOT use job-order costing? A) printing B) lumber C) construction D) aircraft

8. Which of the following costs is a direct cost to a manufactured product? A) the wages of an assembly worker who works specifically on the product B) accountants who accumulate the costs of the product C) depreciation expense on factory equipment used for the product D) a factory supervisor who oversees the production of several different types of products