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1) Internal reports are generally a. aggregated. b. detailed. c. regulated. d. unreliable. 2) Manufacturing costs include a. direct materials and direct labor only. b. direct materials and manufacturing overhead only. c. direct labor and manufacturing overhead only. d. direct materials, direct labor, and manufacturing overhead 3) As current technology changes manufacturing processes, it is likely that direct a. labor will increase. b. labor will decrease. c. materials will increase. d. materials will decrease. 4) Kushman Combines, Inc. has $20,000 of ending finished goods inventory as of December 31, 2018. If beginning finished goods inventory was $10,000 and cost of goods sold was $50,000, how much would Kushman report for cost of goods manufactured? a. $70,000 b. $10,000 c. $60,000 d. $40,000 5) An important feature of a job order cost system is that each job a. must be similar to previous jobs completed. b. has its own distinguishing characteristics. c. must be completed before a new job is accepted. d. consists of one unit of output