please answer all 4 multiple choice questions

Choice of allocation base should be made based on: the relative size of the base. the base's relation to direct labor. the base's activity. whether the base actually drives the cost being allocated. July 1 56820 July 31 57,810 Materials 770 1,320 Work in process Finished goods 3,630 2.970 What was the cost of goods manufactured for July? $70,700 $76,560 $76,650 $70,500 A normal job-order costing system is a system that uses: actual costs for direct materials and estimated costs for direct labor and overhead. actual costs for direct materials and overhead, estimated costs for direct labor. estimated costs for direct materials, direct labor, and overhead. actual costs for direct materials and direct labor and estimated costs for overhead. By converting dollars to be received in the future into current dollars, the present value methods take into consideration that money: Has an international rate of exchange. Is the language of business, Is the measure of assets, liabilities, and stockholders' equity on financial statements. Has a time value