9. What is th e journal entry to record the accrual of wages that are both direct labor costs and indirect abor costs? 10. What is the journal entry to transfer Work in Process to Finished Goods? 1 11. What is the journal entry to record the transfer of cost from finished Goods to Cost of Goods Sold? 12. What is the journal entry to record issuing raw materials to be used on a job? 13. What is a product cost? What does it mean for it to be inventoriable? What is a period cost? table methods for closing out any balance of under applied or over appliecd overhead? ou beware of using unit fixed costs to predict future costs? 15. Why should y rtunity cost? What does contribution margin mean? What is an example What does What is a sunk cost? what is an of a discretionary fixed cost? 16. 17. What does the equation Yea + bx mean