D

When a job order cost accounting system is fully integrated into the general ledger of a company the major general ledger accounts used are Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Process Inventory and Finished Goods Inventory. As manufacturing costs are incurred they are debited to the Raw Materials Inventory Factory Labor and Manufacturing Overhead accounts. As materials are used labor is assigned or overhead is applied the costs are taken out of these accounts and debited to Work in Process Inventory. When jobs are finished the costs flow from the Work in Process Inventory account to the Finished Goods Inventory account and when jobs are sold the costs are transferred to Cost of Goods Sold from Finished Goods Inventory.

B

Although people often like to compare their judgments and actions with those of others, they tend to be selective about precisely whom they will use as benchmarks. Similarity between the consumer and others used for social comparison boosts confidence that the information is accurate and relevant (though we may find it more threatening to be outperformed by someone similar to ourselves).We tend to value the views of obviously dissimilar others only when we are reasonably certain of our own.
In general, people tend to choose a co-oriented peer, or a person of equivalent standing, when undergoing social comparison. For example, a study of adult cosmetics users found that women were more likely to seek information about product choices from similar friends to reduce uncertainty and to trust the judgments of similar others. Also, cosmetics are more symbolic (and not utilitarian) in nature, so she might be more influenced by the friend.

True

D