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1、c17ProcessCosting.inddPage8529/23/119:13AMuser-F409/Users/user-F409/DesktopChapter17ProcessCostingFeatureStoryBen&Jerry’sandaswirlofcaramelforStephenColbertsAmericoneDream.ThepintTracksItsMix-UpsdepartmentiswheretheicecreamisBen&JerrysHomemade,Inc.,basedactuallyputin
2、tocontainers.AstheinWaterbury,Vermont,startedits?rstproductisprocessedfromonedepart-icecreamshopinaformergasstationmenttothenext,theappropriatein1978.materials,labor,andoverheadareaddedtodetermineitscost.MakingicecreamisaprocessamovementofproductfromamixingTheincomin
3、gingredientsfromthedepartmenttoapreppingdepartmentshippingandreceivingdepartmentstoapintdepartment.Themixingarestoredincertainlocations,eitherdepartmentiswheretheicecreaminafreezerordrywarehouse,saysiscreated.Inthepreparea,theBeecherEurich,staffaccountant.productionp
4、rocessaddsextrassuchAsingredientsgetadded,sodotheascherriesanddarkchocolatetomakecostsassociatedwiththem.HowplainicecreamintoCherryGarcia,muchicecreamisproduced?RunningBen&Jerrysmostpopular?avor,orplantsaroundtheclock,thecompanyfudge-coveredwaf?econepiecesproduces18m
5、illiongallonsayear.ReviewSummaryofLearningObjectives?TheNavigatorLearningObjectivesScanLearningObjectivesAfterstudyingthischapter,youshouldbeableto:ReadFeatureStory1Understandwhousesprocesscostsystems.ReadPreview2Explainthesimilaritiesanddifferencesbetweenjobordercos
6、tandprocesscostsystems.ReadTextandanswerDOIT!p.856p.859p.863p.8683Explainthe?owofcostsinaprocesscostsystem.WorkComprehensiveDOIT!p.8694Makethejournalentriestoassignmanufacturingcostsinaprocesscostsystem.ReviewSummaryofLearningObjectives5Computeequivalentunits.AnswerS
7、elf-TestQuestions6ExplainthefourstepsnecessarytoprepareaproductionCompleteAssignmentscostreport.7Prepareaproductioncostreport.GotoWileyPLUSforpracticeandtutorials?TheNavigator852c17ProcessCosting.inddPage8539/23/119:13AMuser-F409/Users/user-F409/DesktopWiththecompany
8、sprocesscostsystem,Eurichcantellyougeneratingareportthatnoonecanuse,thenthatsawastehowmuchacertainbatchoficecreamcoststomakeitsofti
