1. A hybrid costing system is not:

a. An operation costing system

b. Used when there are modifications beyond a common processing point

c. Used in a pure process costing environment

d. An amalgam of process and job costing systems

2. Process costing treats an entire production process as:

a. A single job

b. A large number of separate jobs

c. A single work center

d. A large number of work centers

3. The largest problem with process costing is:

a. Assigning costs to products in an efficient manner

b. Assigning costs where individual products cannot be differentiated

c. Using an estimated percentage of completion

d. Assigning costs to identical products