1. In a process cost accounting system, the average unit cost of a product is determined by dividing the appropriate costs by

the number of units placed in production during the period.

the number of units transferred to another department.

the equivalent production units.

the number of units transferred to the finished goods inventory.

2. What is the subsidiary ledger that contains a record for each overhead item called?

Manufacturing Overhead Control

Manufacturing Overhead Ledger

Manufacturing Overhead Records Book

Manufacturing Overhead Card