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Unformatted text preview: are indistinguishable from one another. Under process costing it makes no sense to try to identify materials, labor, and overhead costs with a particular order from a customer; as done with job order costing, since each order is just one of many that are filled from a continuous flow of virtually identical units from the production line. Under process costing, a company accumulates costs by department rather than by order, assign these costs uniformly to all units that pass through the department during a period. Jack Cost Accounting. Foundation and Evolutions. Michael R. Kinney and Cecily A. Raiborn...
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This note was uploaded on 07/16/2011 for the course COST ACCOU 410 taught by Professor David during the Fall '10 term at Kaplan University.
- Fall '10