1. Under a job order costing system the dollar amount of the entry involved in the transfer of goods from work in process to finished goods is the total of the costs charged to all jobsA) started during the period.B) completed and sold during the period.C) completed during the period.D) started and completed during the period.2. The balance in the Work in Process Inventory account on April 1 was $27600 and the balance on April 30 was $22600. Costs incurred during the month were as follows: direct materials $41250; direct labor $21300; and overhead $32600. What amount was transferred to the Finished Goods Inventory account for April?A) $100150B) $5000C) $91150D) $1227503. Actual overhead during the year was more than applied overhead. If the amount is immaterial what is the journal entry to close the Overhead account for the difference?A)OverheadXX Cost of Goods SoldXXB) Cost of Goods SoldXX OverheadXXC) OverheadXX Finished Goods InventoryXXD) Cost of Goods SoldXX Finished Goods InventoryXX4. Which of the following activities would be part of the value chain of a manufacturer?A) Inventory controlB) Product engineeringC) Cost accountingD) Materials storage