On a classified balance sheet, current assets are customarily listed

Which of the following is not one of the controls for the mail room where customer payments are commingled with other mail?

A) Requiring the controller to be personally present when mail is received and opened B) Preparing a remittance list as mail is opened C) Restrictively endorsing checks when received D) Requiring two mail room clerks to open mail together

Both job order costing and process costing ________

A) maintain a single Work-in-Process Inventory account B) treat all period costs as product costs C) follow last-in, first-out method for inventory valuation D) have the same type of product costs