In a process-costing system average unit costs are calculated by multiplying total costs in a given accounting period by units started in that period by dividing total costs in a given accounting period by units started in that period by multiplying total costs in a given accounting period by total units produced in that period by dividing total costs in a given accounting period by total units produced in that period ---- Costs that are subject to short-run fluctuations for given jobs are budgeted indirect costs budgeted direct costs normal costs actual costs Question 28 (2 points) A job that shows low profitability may be the result of inefficient direct manufacturing labor overpricing the job excessive usage of direct materials insurance claim of the damaged goods Question 29 (2 points) When a job is complete it is reduced from Manufacturing Overhead Control account actual indirect manufacturing labor is excluded from the total cost of the job the cost of the rob is transferred to Manufacturing Overhead Control Finished Goode Control is debited