Which of me following is applicable to both a job order cost system and a process cost system?

• A.Three manufacturing cost elements are tracked direct materials direct labor and manufacturing overhead.
• B.The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period
• C.Costs are summarized in a production cost repot for each department
• D.Total manufacturing costs are determined at the end of each period.

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Which of the following is not a common feature of cumulative preferred stock?

• A.Priority over common stock with regard to dilution of shares.
• B.Priority over common stock with regard to earnings.
• C.Priority over common stock with regard to assets.
• D.Priority over common stock with regard to dividend payment.

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Which of the following stages of contracting focuses on aligning the markets with objectives of the organization?

• A.Negotiation stage
• B.Bidding stage
• C.Initiation stage
• D.Development stage

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Which of the following factors is considered a disadvantage of vertical integration?

• A.It may reduce the flexibility to change partners.
• B.It may lead to limited control of proprietary knowledge.
• C.It may not reduce the bargaining power of suppliers.
• D.It may limit the organization's ability to differentiate the product.

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Which of the following is an example of a smart device security control intended to prevent unauthorized users from gaining access to a device's data or applications?

• A.Authentication.
• B.Rooting.
• C.Spyware.
• D.Anti-malware software.

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