Accounting help please

Costs in a process costing system are accumulated by ___ and costs in a job order system are accumulated by ____ a. department, job b. job, department c. job, job d. none of the above Conversion costs consists of a. direct labor and overhead b. direct material and overhead c. administration salaries and overhead d. direct material and direct labor Process costing would be appropriate for each of the following except a. custom furniture b. oil refining c. grain milling d. newsprint production