The basic document for keeping track of costs in a job order costing system is a

	a.	process cost report.
	b.	job order cost card.
	c.	labor time card.
	d.	materials requisition form.

Which of the following products probably would be manufactured using a job order costing system?

	a.	Computer monitors
	b.	Baseball bats
	c.	Company business cards
	d.	Paper

Which of the following is not a characteristic of a process costing system?

	a.	Manufacturing costs are grouped by processes, departments, or work cells.
	b.	Customized products are manufactured.
	c.	A specific time period is used.
	d.	Several Work in Process Inventory accounts are used

The following data were taken from the accounting records of a company that uses the Weighted Average method in its process costing system:

Beginning work in process inventory: 20,000 units (materials 100% complete, conversion costs 60% complete)

Started in process during the period: 80,000 units

Ending work in process inventory: 30,000 units (materials 100% complete, conversion costs 70% complete)

The equivalent units are

	a.	materials, 80,000 units; conversion costs, 91,000 units.
	b.	materials, 100,000 units; conversion costs, 91,000 units.
	c.	materials, 100,000 units; conversion costs, 79,000 units.
	d.	materials, 80,000 units; conversion costs, 79,000 units.