1) The Factory Overhead account in a job costing system is credited for the:

a. Excess of applied overhead over actual overhead

b. Actual overhead

c. Applied overhead

d. Indirect materials and indirect labor

2) A company's telephone bill consisting of a $200 monthly base amount, plus long distance charges, would be classified as a:

a. Variable cost

b. Committed fixed cost

c. Discretionary fixed cost

d. Mixed cost

3) Of the following manufacturing operations, which is best suited to the utilization of a job order system?

a. Helicopter manufacturing

b. Soft drink bottling operation

c. Crude oil refining

d. Plastic molding operation