Cost Flows for a Process Manufacturer

(Gambaran Umum)
(Seksi Persiapan) (Seksi Pertenunan)
Materials WIP - Mixing WIP - Packaging
Direct Direct Cost
Labor Labor transferred
out
Direct
Purchases Direct Direct Materials
Materials Materials
Cost Cost
transferred transferred
Indirect FOH out in
Materials Applied
FOH
Applied

FOH - Mixing FOH - Packaging

FOH FOH FOH FOH

Incurred Applied Incurred Applied
 Finished Goods
Cost Cost of
transferred good sold
in

Materials
Cost of
good sold