01. A cost center in a process cost system is a: a....

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Accounting

01. A cost center in a process cost system is a:
a. Unit to which costs are accumulated. c. Specific product.
b. Job. d. Employee.
02. Daniel LLC incurred cost of $43,000 for material, $26,000 for labor, and $23,000 for factory overhead. There was no beginning or ending work in process.5,000 units were completed and transferred out. The unit cost for labor is:
a. $8.60 c. $18.40
b. $5.20 d. $4.60

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