【答案】A。
解析：红酒的生产是一个典型的连续生产的过程(continuous production) ，process costing适用于核算连续生产的产品。
知识点：The basis of process costing (Chapter 11 Process costing)
【答案】A。
解析：Profit = 2,550×20% = $510
| Prime cost (2,040-756) | $1,284 |
| Overheads | $756 |
| Total costs (2,550-510) | $2,040 |
| Profit margin (2,550×20%) | $510 |
| Selling price for J536 | $2,550 |
知识点：Job costing (Chapter 10 Job, batch and service costing)
