Which of the following is considered a difference between a job order cost and a process cost system? documents used to track costs. the manufacturing cost elements. the accumulation of the costs of materials, labor, and overhead. the flow of costs

The owner of firewood to go is considering buying a hydraulic wood splitter which sells for $50,000. he figures it will cost an additional $100 per cord to purchase and split wood with this machine, while he can sell each cord of split wood for $125. if, for this machine, design capacity is 50 cords per day, effective capacity is 40 cords per day, and actual output is expected to be 32 cords per day, what would be its efficiency?