A federal tax refund received in 2018 from the original filing of a 2017 federal return, and not as a result of an audit or amended return, is not taxable to Oregon

Debits to the Manufacturing Overhead account record:

A. The actual amounts of overhead costs incurred during a period. B. The amount of overhead applied to production during a period. C. The amount of overhead incurred on a specific job. D. All conversion costs of a period.

Globalization is not considered to be one of the external factors driving change in logistics

Indicate whether the statement is true or false