Job Costing

A. applied indirect cost
B. applied direct cost
C. incurred indirect cost
D. over allocated indirect cost

A. expected indirect cost rate
B. expected direct cost rate
C. budgeted indirect cost rate
D. budgeted direct cost rate

A. sale costing system
B. job costing system
C. price costing system
D. process costing system

A. proration approach
B. appreciation approach
C. depreciation approach
D. adjusted approach

A. cost document
B. priced document
C. source document
D. direct document

A. $48,000
B. −$2000
C. $2,000
D. −$48000

A. unadjusted budget rate approach
B. adjusted allocation rate approach
C. unadjusted allocation rate approach
D. adjusted budget rate approach

A. manufacturing overhead applied
B. labor overhead applied
C. cost overhead applied
D. budget overhead applied

A. $60
B. $90
C. $80
D. $70

A. over allocated budget
B. under allocated budget
C. under allocated indirect cost
D. over allocated direct cost