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26. Assigning manufacturing overhead to a specific job is complicated by all of the below A. Manufacturing overhead is an indirect cost that is either impossible or difficuit to trace to a except: B. Manufacturing overhead consists of both variable and fixed costs. particular job. C. The average cost of actual fixed manulacturing overhead expenses will vary depending on how many units are produced in a period. D. Manufacturing overhead is incurred only to support some jobs. 27. Which of the following statements about using a plantwide overhead rate based on direct labor is correct? A. It is often overly simplistic and incorrect to assume that direct labor-hours is a company's only manufacturing overhead cost driver. B. Using a plantwide overhead rate based on direct labor-hours will ensure that direct labor costs are correctly traced to jobs. C. Using a plantwide overhead rate based on direct labor costs will ensure that direct labor costs will be correctly traced to jobs. D. The labor theory of value ensures that using a plantwide overhead rate based on direct labor: will do a reasonably good job of assigning overhead costs to jobs. 28. Which of the following would usually be found on a job cost sheet under a normal cost system? A. Choice A B. Choice C C. Choice D D. Choice B 29. Which of the following statements is not correct concerning multiple overhead rate systems? A. A multiple overhead rate system is more complex than a system based on a single plantwide overhead rate. B. In departments that are relatively labor-intensive, their overhead costs should be applied to jobs based on machine-hours rather than on direct labor-hours. C. A multiple overhead rate system is usually more accurate than a system based on a single plantwide overhead rate. D. A company may choose to create a separate overhead rate for each of its production departments