17 - 1 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Process Costing
Chapter 17
17 - 2 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 1
Identify the situations in which
process-costing systems
are appropriate.
17 - 3 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Illustrating Process Costing Illustrating Process Costing
Direct Materials, Direct Labor
Indirect ManuIacturing Costs
Department
A
Department
B
Finished Goods Cost oI Goods Sold
17 - 4 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 2
Describe the five steps
in process costing.
17 - 5 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Five Steps in Process Costing Five Steps in Process Costing
Step 1: Summarize the Ilow oI physical units oI
output.
Step 2: Compute output in terms oI equivalent units.
Step 3: Compute equivalent unit costs.
Step 4: Summarize total costs to account Ior.
Step 5: Assign total costs to units completed and to
units in ending work in process inventory.
17 - 6 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 3
Calculate equivalent units and
understand how to use them.
17 - 7 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Physical Units (Step 1) Physical Units (Step 1)
Physical units
Flow oI Production
Work in process, beginning 0
Started during current period 35,000
To account Ior 35,000
Completed and transIerred out
during current period 30,000
Work in process, ending (100°/20°) 5,000
Accounted Ior 35,000
17 - 8 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units
(Step 2)
Compute Equivalent Units
(Step 2)
Equivalent units
Direct Conversion
Flow oI Production Materials Costs
Completed and
transIerred out 30,000 30,000
Work in process,
ending 5,000 (100°) 1,000 (20°)
Current period work 35,000 31,000
17 - 9 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Unit Costs
(Step 3)
Compute Equivalent Unit Costs
(Step 3)
Direct Conversion
Materials Costs
$84,050 $62,000
Equivalent units 35,000 31,000
Cost per equivalent unit $2.4014 $2.00
Total production costs are $146,050.
17 - 10 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Step 4: Total costs to account Ior: $146,050
Step 5: Assign total costs:
Completed and transIerred out
30,000 $4.4014 $132,043
Work in process, ending (5,000 units)
Direct materials 5,000 $2.4014 12,007
Conversion costs 1,000 $2.00 2,000
Total $146,050
17 - 11 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 4
Prepare journal entries for
process-costing systems.
17 - 12 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Journal Entries Example Journal Entries Example
Assume that Omaha, Inc. has two processing
departments Assembly and Finishing.
Omaha, Inc., purchases direct materials as needed.
What is the journal entry Ior materials?
Work in Process, Assembly 84,050
Accounts Payable Control 84,050
To record direct materials purchased and used
17 - 13 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Journal Entries Example Journal Entries Example
What is the journal entry Ior conversion costs?
Work in Process, Assembly 62,000
Various accounts 62,000
To record Assembly Department conversion costs
What is the journal entry to transIer completed
goods Irom Assembly to Finishing?
17 - 14 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Journal Entries Example Journal Entries Example
Work in Process, Finishing 132,043
Work in Process, Assembly 132,043
To record cost oI goods completed and transIerred
Irom Assembly to Finishing during the period
17 - 15 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Flow oI Costs Example Flow oI Costs Example
Accounts Payable
84,050
Various Accounts
62,000
WIP Assembly
84,050 132,043
62,000
14,007
WIP Finishing
132,043
17 - 16 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 5
Use the weighted-average
method of process costing.
17 - 17 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Physical Units (Step 1) Physical Units (Step 1)
Work in process, beginning:
100° material
60° conversion costs 1,000
Units started in process 35,000 36,000
Units transIerred out: 31,000
Units in ending inventory:
100° material
20° conversion costs 5,000 36,000
17 - 18 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units (Step 2) Compute Equivalent Units (Step 2)
Materials Conversion
Completed and transIerred 31,000 31,000
Ending inventory 5,000 1,000
Equivalent units 36,000 32,000
100° 20°
17 - 19 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
Materials Conversion
Beginning inventory $ 2,350 $ 5,200
Current costs 84,050 62,000
Total $86,400 $67,200
Equivalent units 36,000 32,000
Cost per unit $2.40 $2.10
17 - 20 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Work in process beginning inventory:
Materials $ 2,350
Conversion 5,200
Total beginning inventory $ 7,550
Current costs in Assembly Department:
Materials $ 84,050
Conversion 62,000
Costs to account Ior $153,600
17 - 21 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
This step distributes the department`s costs to units
transIerred out: 31,000 units $4.50 ÷ $139,500
And to units in ending work in process inventory:
$12,000 ¹ $2,100 ÷ $14,100
17 - 22 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs transIerred out:
31,000 ($2.40 ¹ $2.10) $139,500
Costs in ending inventory:
Materials 5,000 $2.40 12,000
Conversion 1,000 $2.10 2,100
Total costs accounted Ior: $153,600
17 - 23 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Journalizing: Weighted-Average Journalizing: Weighted-Average
What are the journal entries in the
Assembly Department?
Work in Process, Assembly 84,050
Accounts Payable Control 84,050
To record direct materials purchased and used
Work in Process, Assembly 62,000
Various accounts 62,000
To record Assembly Department conversion costs
17 - 24 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Journalizing: Weighted-Average Journalizing: Weighted-Average
Work in Process, Finishing 139,500
Work in Process, Assembly 139,500
To record cost oI goods completed and transIerred
Irom Assembly to Finishing during the period
17 - 25 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Key T-Account:
Weighted-Average
Key T-Account:
Weighted-Average
Work in Process Inventory, Assembly
Beg. Inv. 7,550 TransIerred
Materials 84,050 to Finishing
Conversion 62,000 139,500
Balance 14,100
17 - 26 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 6
Use the first-in, first-out (FIFO)
method of process costing.
17 - 27 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Units (Steps 1 and 2)
Compute Equivalent
Units (Steps 1 and 2)
Materials Conversion
Completed and transferred.
From beginning inventory 0 400
Started and completed 30,000 30,000
Ending inventory 5,000 1,000
35,000 31,400
Quantity schedule (Step 1) is the same as
the weighted-average method.
17 - 28 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Units (Step 2)
Compute Equivalent
Units (Step 2)
Materials Conversion
Completed
and transferred. 31,000 31,000
Ending inventory 5,000 (100°) 1,000 (20°)
36,000 32,000
Beginning inventory 1,000 (100°) 600 (60°)
Equivalent units 35,000 31,400
17 - 29 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
Materials Conversion
Current costs $84,050 $62,000
Equivalent units 35,000 31,400
Cost per unit $2.40 $1.975
17 - 30 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Work in process beginning inventory: $ 7,550
Current costs:
Material 84,050
Conversion 62,000
Total $153,600
Same as using weighted-average
17 - 31 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs transIerred out:
From beginning inventory: $7,550
Conversion costs added:
1,000 40° $1.975 790 $ 8,340
From current production:
30,000 $4.375 131,250
Total $139,590
17 - 32 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Work in process ending inventory:
Materials: 5,000 $2.40 $12,000
Conversion:
5,000 20° $1.975 1,975
Total $13,975
17 - 33 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs transIerred out $139,590
Cost in ending inventory $ 13,975
$153,565
($35 rounding error)
An alternative approach:
Costs to account Ior $153,600
Cost in ending inventory $ 13,975
Costs transIerred out $139,625

17 - 34 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Key T-Account: FIFO Key T-Account: FIFO
Work in Process Inventory, Assembly
Beg. Inv. 7,550 TransIerred
Materials 84,050 to Finishing
Conversion 62,000 139,625
Balance 13,975
17 - 35 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Comparison oI Weighted-
Average and FIFO Methods
Comparison oI Weighted-
Average and FIFO Methods
Weighted
Average FIFO DiIIerence
Costs oI units
completed and
transIerred out $139,500 $139,625 ¹$125
Work in process,
ending 14,100 13,975 $125
Total costs
accounted Ior $153,600 $153,600 0
17 - 36 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 7
Incorporate standard costs
into a process-costing system.
17 - 37 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Standard-Costing Method
oI Process-Costing Example
Standard-Costing Method
oI Process-Costing Example
Process-costing systems using standard costs
usually accumulate actual costs incurred
separately Irom the inventory accounts.
Assume that actual materials cost is $84,050
and standard materials cost is $84,250
What are the journal entries in the
Assembly Department?
17 - 38 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Standard-Costing Method
oI Process-Costing Example
Standard-Costing Method
oI Process-Costing Example
Direct Materials Control 84,050
Accounts Payable Control 84,050
Work in Process 84,250
Direct Material Variances 200
Direct Materials Control 84,050
To record direct materials purchased and used in
production during the period and variances
17 - 39 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
earning Objective 8
Apply process-costing methods
to cases with transferred-in costs.
17 - 40 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
TransIerred-In Costs
Weighted-Average Example
TransIerred-In Costs
Weighted-Average Example
Finishing Department beginning WIP inventory:
4,000 units (60° materials) (25° conversion)
Ending work in process inventory:
2,000 units (100° materials) (40°) conversion)
31,000 units transIerred-in Irom Assembly.
17 - 41 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Physical Units (Step 1) Physical Units (Step 1)
Beginning inventory 4,000
Units started in process 31,000
35,000
Units completed and transIerred
to Iinished goods 33,000
Ending inventory 2,000
35,000
17 - 42 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Units (Step 2)
Compute Equivalent
Units (Step 2)
Equivalent units Ior transferred-in costs:
TransIerred to Iinished goods 33,000
Ending inventory 2,000
35,000
Inventory is 100° complete Ior the work
perIormed in the Assembly Department.
17 - 43 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Units (Step 2)
Compute Equivalent
Units (Step 2)
Equivalent units Ior direct materials costs.
TransIerred to Iinished goods 33,000
Ending inventory (100°) 2,000
35,000
17 - 44 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Units (Step 2)
Compute Equivalent
Units (Step 2)
Equivalent units Ior conversion costs
(ending inventory 2,000):
TransIerred to Iinished goods 33,000
Ending inventory (40°) 800
33,800
17 - 45 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
Assume the Iollowing costs in the
Finishing Department:
Work in process beginning inventory Irom:
Assembly Department $30,200
Direct materials 9,400
Conversion costs 8,000
Total cost in beginning inventory $47,600
17 - 46 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
Current costs in Finishing Department
are as Iollows:
Costs received Irom the
Assembly Department $139,500
Direct materials 9,780
Conversion 42,640
Total $191,920
17 - 47 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent
Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
(TransIerred-in costs $30,200 ¹ Costs transIerred
in Irom the Assembly Department $139,500)
35,000 units $4.85
(Direct materials $9,400 ¹ $9,780)
35,000 units $0.55
(Conversion costs $8,000 ¹ $42,640)
33,800 units $1.50
Total unit cost $6.90
17 - 48 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Total costs in beginning inventory $ 47,600
Current costs in Finishing Department 191,920
$239,520
Costs to account Ior: $47,600 ¹ $ 191,920 ÷ $239,520
17 - 49 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs in work in process ending inventory:
TransIerred-in costs: 2,000 $4.85 $ 9,700
Direct materials: 2,000 $0.55 1,100
Conversion: 2,000 40° $1.50 1,200
Total cost in ending inventory $12,000
17 - 50 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs to account for. $239,520
Costs transIerred to Iinished goods inventory:
33,000 $6.90 $227,700
Costs in ending work in process inventory:
$12,000 $180 rounding error 11,820
Total $239,520
17 - 51 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
T-Account Finishing Department T-Account Finishing Department
Work in Process Inventory, Finishing
Beg. Inv. 47,600 TransIerred to
TransIerred-in 139,500 Finished Goods
Materials 9,780 227,700
Conversion 42,640
Balance 11,820
17 - 52 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
TransIerred-In Costs
FIFO Method
TransIerred-In Costs
FIFO Method
The physical units (Step 1) is the same
as in weighted-average.
Beginning inventory 4,000
Units started in process 31,000
35,000
Units transIerred to Iinished goods 33,000
Ending inventory 2,000
35,000
17 - 53 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units
FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units Ior transferred-in costs:
From beginning work in process 0
Started and completed 29,000
Work in process, ending (100°) 2,000
Total equivalent units 31,000
17 - 54 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units
FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units Ior transferred-in costs:
TransIerred to Iinished goods 33,000
Ending work in process inventory 2,000
Total 35,000
Beg. work in process inventory 4,000
Equivalent units 31,000
Inventories are 100° complete Ior the work
perIormed in the Assembly Department.
17 - 55 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units
FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units Ior materials costs.
From beginning work in process 1,600
Started and completed 29,000
Work in process, ending (100°) 2,000
Total equivalent units 32,600
17 - 56 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units
FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units Ior material costs
(beginning inventory 4,000):
TransIerred to Iinished goods 33,000
Ending inventory (100°) 2,000
Total 35,000
Beginning inventory (60°) 2,400
Equivalent units 32,600
17 - 57 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units
FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units Ior conversion costs.
From beginning work in process 3,000
Started and completed 29,000
Work in process, ending (40°) 800
Total equivalent units 32,800
17 - 58 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Units
FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units Ior conversion costs (beginning
inventory 4,000, ending inventory 2,000):
TransIerred to Iinished goods 33,000
Ending inventory (40°) 800
Total 33,800
Beginning inventory (25°) 1,000
Equivalent units 32,800
17 - 59 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Compute Equivalent Unit Costs
FIFO (Step 3)
Compute Equivalent Unit Costs
FIFO (Step 3)
Cost per equivalent unit:
TransIerred-in: $139,590 31,000 $4.50
Direct materials: $9,780 32,600 0.30
Conversion: $42,640 32,800 1.30
Total unit cost $6.10
17 - 60 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Current costs in Finishing Department: $192,010
Work in process beginning inventory: 47,600
Costs to account Ior:(same as weighted-average) $239,610
17 - 61 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Work in process ending inventory:
TransIerred-in: 2,000 $4.50 $ 9,000
Direct materials: 2,000 $0.30 600
Conversion: 800 $1.30 1,040
Total $10,640
17 - 62 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs transIerred out:
From beginning inventory: $47,600
Direct materials added:
4,000 40° $0.30 480
Conversion costs added:
4,000 75° $1.30 3,900
Total $51,980
17 - 63 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Total costs transIerred out:
From beginning inventory $ 51,980
From current production: 29,000 $6.10 176,900
Total $228,880
17 - 64 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Total costs accounted Ior:
TransIerred to Iinished goods:
$176,900 ¹ $51,980 $228,880
Work in process ending inventory 10,640
Rounding error 90
Total $239,610
17 - 65 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs to account Ior $239,610
Work in process ending inventory 10,640
TransIerred to Iinished goods $228,970
17 - 66 ©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
nd of Chapter 17

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