Indirect costs occur when resources are shared by more than one product or service. b. costs are directly traced to products or services. c. controllable costs are incurred by cost objectives d. All of these answer choices are correct 24. In a process costing system with three departments, when items are sold, the cost of the items is moved from a. Work in Process to Finished Goods b. Work in Process to Cost of Goods Sold. c. Cost of Goods Sold to Finished Goods d. Finished Goods to Cost of Goods Sold. 25. Jeanlouis, Inc., manufactures and sells two products Product DO and Product 05. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Product DO Product D5 Total 3,700 7,400 T500 3,700 200 Estimated Overhead Cost $313.757 170.270 1253.546 $637,573 DLHS 300 Activity Activity Cost Pools Measures Labor-related Production orders orders General factory 9.000 4.500 4,500 MHS The total overhead applied to Product D5 under activity-based costing is closest to a. $325,807 b. $131,841 c. $311,475 d. $279,795