Three phases of the management process are controlling $($D$,$ planning $($P$)$ and decision making $($D$).$ Match the following descriptions to the proper phase, $C,P$ or $D.$

a$.$ Monitoring the operating results of implemented plans and comparing the actual results with expected results.

b$.$ Inherent in planning, directing, controlling and improving.

c$.$ Lone range course of action.

Identify the following costs as direct material $($DM$),$ direct labor $($DL$),$ or factory overhead $($FO$).$

a$.$ Wages of employees that operate painting equipment.

b$.$ Wages of the plant supervisor.

c$.$ Steel.

d$.$ Oil used for assembly line machinery.

Identify the following costs as product cost or period cost for a magazine publisher.

a$.$ Sales Salaries.

b$.$ Paper used for the magazine.

c$.$ Maintenance on printing machine.

d$.$ Depreciation Expense $-$ Corporate Headquarters.

On August $4,$ Rothschild Company purchased on account $12,000$ units of raw material at $$14$ per unit. On August $24,$ raw materials were requisitioned for production as follows: $5,000$ units for Job $40$ at $$8$ per unit and $6,200$ units for lob $42$ at $$14$ per unit.

Joumalize the entry on August to record the purchase and of August $24$ to record the requisition from the material storeroom.

Which of the following industries typically use job order costing and which would typically use process costing?

a$.$ Dentist

b$.$ Gasoline refining

c$.$ Flour mill

d$.$ Movie Studio

e$.$ Paper Manufacturing

f$.$ Custom Printing

Following is a list of various costs incurred in producing replacement automobile parts. With respect to the production and sale of those auto parts, classify each cost as either variable, fixed or mixed.

Oil used in manufacturing equipment

Plastic

Property taxes, $$165,000$ per year on factory building and equipment.

Salary of plant manager

Cost of labor for hourly workers.

Packaging

Factory cleaning costs, $$6,000$ per month.

Metal.

Rent on warehouse, $$10,000$ per month plus $$25$ per square foot of storage used.

Property insurance, $$3,600$ per month plus $$0\mathrm{.}01$ for each dollar of property over $$1,200,000.$

Straight line depreciation on the production equipment.

Hourly wages of machine operators.

Electricity costs, $$0,20$ per kilowatt$-$hour.

Computer chip purchased from vendor.

Pension cost, $$1$ per employee hour on job.

MyLife Chronicles Inc. budgeted production of $238,900$ diaries in $2019.$ Each diary requires assembly. Assume that six $(6)$ minutes are required to assemble each diary. If assembly labor costs $$12$ per hour, determine the direct labor cost budget for $2019.$