C) the quantity, date, 16) Cost accounting systems and controls are the same for all manufacturing companies. A. True and B 17) Internal controls over cost accounting records are very similar among companies. A. True and B False False 18) Management typically allocates overhead using total raw materials as the basis for the allocation. A. 19) Physical examination is an essential type of evidence used to verify the existence and count of True and B. False 20) An approved purchase requisition form authorizes shipment of goods to customers. A. True and B. inventory. A. True and B. False