8 Why is it possible for direct labor in process operations to include the labor of employees who do not work directly n products or services? 9. Assume that a company produces a single product by pro- cessing it first through a single production department. Direct labor costs flow through what accounts in this com pany's process cost system? Factory Overhead account? costs in a process costing system? Explain. 10. At the end of a period, what balance should remain in the 11. 1s it possible to have under-or ove rapplied overhead 12. Explain why equivalent units of production for both direct labor and overhead can be the same as, and why they can be different from, equivalent units for direct materials. 13. List the four steps in accounting for production activity in a reporting period (for process operations)