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 Process costing infographics

Mercury is the Despite being red,

Jupiter is the biggest Saturn is a gas giant Venus is the second
smallest planet in Mars is actually a
planet of them all and has several rings planet from the Sun
the Solar System cold place

Conversion of
Calculation of Calculation of
Record of work in Calculation of
per unit cost of per unit cost of
inventory process inventory costs
inventory inventory
inventory
 Process costing infographics

Jupiter Mercury
01 Jupiter is the 03 Mercury is the 05
biggest planet closest planet
of them all to the Sun

Venus Mars Saturn

Venus is the 02 Despite being 04 It’s composed
second planet red, Mars is a of hydrogen
from the Sun cold place and helium
 Process costing infographics
Flexibility Simple method
Mercury is the Jupiter is the biggest
smallest planet planet

Ease to use Process costing Suitability

Mars is actually a Earth is where we
very cold place advantages all live

Standardization Control
Venus has a Neptune is far away
beautiful name from Earth
 Process costing infographics
Types of process costing

Weighted average costs Standard costs First-in first-out costing

Mercury is the closest planet to the Sun Ceres is located in the main asteroid Despite being red, Mars is actually a
and the smallest one belt cold place

Jupiter is a gas giant and the biggest Saturn is a gas giant and has several Neptune is the farthest planet from the
planet in the Solar System rings Sun

Venus has a beautiful name and is the Pluto is now considered a dwarf planet. The Sun is the star at the center of the
second planet from the Sun It’s very small Solar System
 Process costing infographics
Cost flow in process costing

Mercury is the closest Venus has a nice name

WIP inventory
Direct materials planet to the Sun and the and is the second planet
departament A smallest one from the Sun

WIP inventory Finished goods Cost of

Direct labor
departament B inventory goods sold

Manufacturing WIP inventory

overhead applied departament C
 Process costing infographics
Venus Mars
Venus is the second Despite being red, Mars
planet from the Sun is a cold place

Jupiter Saturn
It’s the biggest planet in Saturn is a gas giant and
the Solar System Process costing has several rings

Mercury
infographic Neptune
It’s the closest planet to It’s the farthest planet
the Sun from the Sun

Pluto Ceres
Pluto is considered a Ceres is located in the
dwarf planet main asteroid belt
 Process costing infographics

Analyze Calculate Calculate Calculate cost Allocate costs

inventory equivalent units applicable costs per unit to products

Despite being red, Mercury is the

Venus is the second Jupiter is the biggest Saturn is a gas giant
Mars is actually a smallest planet of
planet from the Sun planet of them all and has several rings
cold place them all

01 02 03 04 05
Process costing infographics
Venus Earth
Venus is the second planet Earth is the third planet
from the Sun from the Sun

Jupiter Neptune
It’s the biggest planet in the It’s the farthest planet from
Solar System the Sun

Mars Pluto
Despite being red, Mars is a Pluto is now considered a
cold place dwarf planet

Saturn Ceres
Saturn is a gas giant and Ceres is located in the main
has several rings asteroid belt
 Process costing infographics
Phase 01
● Venus is the second planet
from the Sun
● Jupiter is the biggest planet
of them all
● Despite being red, Mars is a
cold place
● Saturn is a gas giant and has
several rings
● Neptune is the farthest
planet from the Sun
Phase 02
● Earth is the third planet
from the Sun
● Ceres is located in the main
asteroid belt
● The Sun is the star at the
center of our System
● The Moon is Earth’s only
natural satellite
● Uranus is the seventh planet
from the Sun
Phase 03
● Saturn is composed of
hydrogen and helium
● Earth is the only planet that
harbors life
● Mercury is the smallest
planet of them all
● Mercury is the closest planet
to the Sun
● Mars is a planet full of iron
oxide dust
 Process costing infographics
Mercury Venus
Mercury is the closest 01 02 Venus is the second
planet to the Sun planet from the Sun

Mars Jupiter
Mars is actually a very 03 04 Jupiter is the biggest
cold place planet of them all

Saturn Neptune
It’s composed of 05 06 It’s the farthest planet
hydrogen and helium from the Sun
 Process costing infographics
Mercury
40% 60% 80% 100%
It’s the closest planet to the Sun and the
smallest one of them all

Venus
Venus has a beautiful name and is the
second planet from the Sun

Mars
Despite being red, Mars is actually a
cold place. It’s full of iron oxide dust

Jupiter
Mercury Venus Mars Jupiter
Jupiter is a gas giant and the biggest
planet in the Solar System
 Process costing infographics

Mercury
Mercury is the closest 01
planet to the Sun
Mars
02 Mars is actually a very
cold place
Saturn
It’s composed of 03
hydrogen and helium
Jupiter
04 Jupiter is the biggest
planet of them all
 Process costing infographics

01 02 03 04 05 06

Venus Jupiter Mars Saturn Neptune The Moon

Venus is the It’s the biggest Despite being red, Saturn is a gas Neptune is the The Moon is
second planet from planet in the Solar Mars is a cold giant and has farthest planet Earth’s only
the Sun System place several rings from the Sun natural satellite
 Process costing infographics

Mercury Jupiter
Mercury is the closest Jupiter is the biggest
100
planet to the Sun planet of them all
75
Venus Saturn
Venus is the second It’s composed of 50
planet from the Sun hydrogen and helium

25
Mars Neptune
Mars is actually a very It’s the farthest planet 0
cold place from the Sun

25% 45% 60% 75% 85% 95%

 Process costing infographics

20% 40% 60% 80%

Venus Jupiter Mars Saturn

Venus is the second It’s the biggest planet in Despite being red, Mars Saturn is a gas giant and
planet from the Sun the Solar System is a cold place has several rings
 Process costing infographics

Venus Jupiter
Venus is the second It’s the biggest planet in
planet from the Sun the Solar System

Process costing
infographic

Mars Saturn
Despite being red, Mars Saturn is a gas giant and
is a cold place has several rings
 Process costing infographics
Process 01 Process 02 Process 03

Current-term consumption Current-term consumption Current-term consumption

Beginning work in process Beginning work in process Beginning work in process

Ending work in process Ending work in process Ending work in process

Finished goods costs Finished goods costs Finished goods costs

Finished goods quantity Finished goods quantity Finished goods quantity

Cost per unit Cost per unit Cost per unit

 Process costing infographics

01 02 03 04 05

Raw material Process 01 Process 02 Process 03

Finished
Venus has a beautiful Jupiter is the biggest Mars is actually a Mercury is the
name planet very cold place smallest planet
goods
 Process costing infographics

01 02 03
Mercury Venus Mars
It’s the closest planet to Venus is the second Mars is actually a very
the Sun planet from the Sun cold place

04 05 06
Jupiter Saturn Neptune
Jupiter is the biggest It’s composed of It’s the farthest planet
planet of them all hydrogen and helium from the Sun
 Process costing infographics

Venus
Venus is the second
planet from the Sun
Jupiter
It’s the biggest planet in
the Solar System
Mars
Despite being red, Mars
is a cold place
Saturn
Saturn is a gas giant and
has several rings
Neptune
It’s the farthest planet
from the Sun
 Process costing infographics
Mercury Mars

01 It’s the closest planet to the Sun Despite being red, Mars is 03
and the smallest one in the Solar actually a cold place. It’s full of
System iron oxide dust

Venus Neptune

02 Venus has a beautiful name and Neptune is the farthest planet 04

is the second planet from the from the Sun. It’s really cold
Sun there
 Process costing infographics
Neptune Mercury
It’s the farthest planet It’s the closest planet to
from the Sun the Sun

Saturn Venus
It’s composed of Venus is the second
hydrogen and helium planet from the Sun

Jupiter Mars
Jupiter is the biggest Mars is actually a very
planet of them all cold place
 Process costing infographics
Mercury Jupiter
Mercury is the closest 01 04 Jupiter is a gas giant and
planet to the Sun and the the biggest planet in the
smallest one Solar System

Venus Saturn
Venus is the second 02 05 Saturn is composed
planet from the Sun. It’s mostly of hydrogen and
hot there helium

Mars Neptune
Despite being red, Mars 03 06 Neptune is the farthest
is actually a very cold planet from the Sun. It’s
place really cold there
 Process costing infographics

Weighted average costs Standard costs First-in first-out costing

● Jupiter is the biggest planet
of them all
● Despite being red, Mars is a
cold place
● Saturn is a gas giant and has
several rings
● Neptune is the farthest
planet from the Sun
● Earth is the third planet
from the Sun
● Ceres is located in the main
asteroid belt
● Pluto is now considered a
dwarf planet
● Mercury is the closest planet
to the Sun
● The Sun is the star at the
center of our System

01 02 03
 Process costing infographics
Jupiter Saturn
Jupiter is the Saturn is a gas
biggest planet in giant and has
the Solar System several rings

Venus Mars Neptune

Venus is the second Despite being red, Neptune is the
planet from the Sun Mars is actually a farthest planet from
cold place the Sun
 Process costing infographics
Mars
Despite being
red, Mars is a
Jupiter cold place
Saturn
It’s the biggest Saturn is a gas
planet in the giant and has
Solar System several rings

Venus Neptune
Venus is the It’s the farthest
second planet planet from the
from the Sun Sun
 Process costing infographics

01 02 03 04

Mercury Venus Mars Jupiter

It’s the closest planet to the Venus has a beautiful name Despite being red, Mars is Jupiter is a gas giant and the
Sun and the smallest one of and is the second planet actually a cold place. It’s biggest planet in the Solar
them all from the Sun full of iron oxide dust System

2020 2025 2030 2025

 Process costing infographics
Jupiter Saturn Mercury
2021 It’s the biggest 2023 Saturn is a gas 2025 Mercury is the
planet in the giant and has closest planet to
Solar System several rings the Sun

01 02 03 04 05 06

Venus Mars Neptune

Venus is the 2022 Despite being 2024 It’s the farthest 2026
second planet red, Mars is a planet from the
from the Sun cold place Sun
 Process costing infographics
Mercury Neptune
It’s the closest Neptune is far away
planet to the Sun from Earth

Venus Ceres
Venus has a It’s located in the
beautiful name main asteroid belt
Process
costing
Mars Pluto
Mars is actually a It’s considered a
very cold place dwarf planet

Jupiter Earth
Jupiter is the Earth is where we
biggest planet all live
 Process costing infographics

Step 01 Step 02 Step 03 Step 04 Step 05 Step 06

Mercury is the Venus is the Ceres is located in The Sun is the star Saturn is a gas Jupiter is the
smallest planet of second planet from the main asteroid at the center of our giant and has biggest planet of
them all the Sun belt System several rings them all

Neptune is the Saturn is a gas Earth is the Venus is a planet Mercury is the
Pluto is considered
farthest planet giant and has beautiful planet with a very smallest planet of
a dwarf planet
from the Sun several rings where we all live beautiful name them all

Despite being red, Jupiter is the The Moon is Uranus is the Mercury is the Venus is the
Mars is a cold biggest planet of Earth’s only seventh planet closest planet to second planet from
place them all natural satellite from the Sun the Sun the Sun
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