CH4 - q X A r B. INDIRECT COST: A q X B r C. BUDGETED MFG...

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ACCT 347 LECTURE NOTE, CHAPTER # 4 JOB COSTING I. BUILDING BLOCKS OF COSTING SYSTEMS A. COST OBJECT B. DIRECT COST C. INDIRECT COST D. COST POOL E. COST ALLOCATION BASE II. JOB COSTING AND PROCESS COSTING III. ACTUAL COSTING IV. TIME PERIOD USED TO COMPUTE INDIRECT COST RATES NORMALLY ONE YEAR A. NUMERATOR REASON B. DENOMINATOR REASON V. NORMAL COSTING A. DIRECT COST: A
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Unformatted text preview: q X A r B. INDIRECT COST: A q X B r C. BUDGETED MFG OH RATE BUD ANNUAL MFG INDIRECT COSTS____ BUD ANNUAL QTY OF COST ALLOCATION BASE VI. MORMAL JOB COSTING IN MANUFACTURING VII.BUGETED INDIRECT COSTS & END OF YR ADJUSTMENTS A. ADJ ALLOCATION-RATE APPROACH B. PRORATION APPROACH C. WRITE-OOF TO CGS APPROACH...
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CH4 - q X A r B. INDIRECT COST: A q X B r C. BUDGETED MFG...

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