If the amount of "Cost of goods manufactured" during a period exceeds APU

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Question 1 of 20
If the amount of " Cost of goods manufactured " during a period exceeds the amount of " Total manufacturing costs " for the period , then
A . Ending work in process inventory is greater than or equal to the amount of the beginning work in process inventory .
B . Ending work in process is greater than the amount of the beginning work in process inventory .
C . Ending work in process is equal to the cost of goods manufactured .
D . Ending work in process is less than the amount of the beginning work in process inventory .
Question 2 of 20
5.0 Points
Which of the following would be accounted for using a job order cost system ?
A . The production of personal computers .