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B C 132 . Test Chapters 14, is, 16, and 17 1. _ Calculating financial ratios,s a financial reporting requirement under generalby Comparisons of company data with industry averages can provide some insight into the company's relative position in the industry in aslon prony 203 t f 110 m 2013 and $154 in 2014, the percentage increase Decision-making is an integral part of the planning, directing, and controlling 3. 5 Both direct labor cost and indirect labor cost are product costs Manufacturing costs that cannot be classified as direct materials or direct labor are classified as manufacturing The total cost of a finished product does not generally contain equal amounts of materials, labor and overhead 7. 8Period costs include selling and administrative expenses. Indirect materials and indirect labor are both inventoriable costs. 0.Period costs are not inventoriable costs. 11 Cost costs. A job order cost system is most appropriate when a large volume of uniform products are produced. A process cost accounting system is appropriate for similar products that are continuously mass produced. A job order cost system identifies costs with a particular job rather than with a s time period. 14. 15. Fringe benefits and payroll axes associated with factory workers should be accumulated as part of Factory Labor. 6 In a job order cost system, each entry to the Work in Process Inventory acc should be accompanied by a posting to one or more job cost sheets. There should be a separate job cost sheet for each job