If the amount of "Cost of goods manufactured" during a period exceeds APU | Page 3

D . Costs are to be assigned to specific jobs .
Question 5 of 20
5.0 Points
Process costing is not used when
A . Similar goods are being produced
B . Large volumes are produced
C . jobs have distinguishing characteristics
D . A series of connected manufacturing processes is necessary .
Question 6 of 20
5.0 Points
Which of the following manufacturing cost elements occurs in a process cost system ?
A . Direct materials .
B . Direct labor .
C . Manufacturing overhead .