process costing system

chapter 17 chapter 4 process costing system 1 1 learning objectives distinguish process costing and job –costing record the flow of materials, labor, and overhead through a process cost system. compute the equivalent units and cost per equivalent unit( primarily for wip ending) assign costs to units completed and units in process 2 process costing system is a costing method most commonly used in industries that produce essentially homogeneous (i.e. uniform) products in mass on a continuous basis. each unit receives the same amounts of direct materials costs, direct labor costs, and manufacturing overhead unit costs are computed by dividing total costs incurred by the number of units of output from the production process the difference between job order and …

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