Could someone please help me answer these accounting questions?

[Ang2008]

1. When either a job order cost system or a process cost system is in use, the Direct Labor account is credited:



A.When work is performed, even if not paid immediately.

B.When direct labor charges are assigned to work in process.

C.When employees are paid.

D.Instead of using a Salaries Expense account.



2. In a process cost system, the number of units started and completed for a period is given by:



A.Units transferred out less units in beginning work in process.

B.Units transferred out less units in ending work in process.

C.Units transferred out plus units of beginning work in process.

D.Units transferred out plus units in ending work in process.