题目内容
In a process costing system, overhead is allocated to departments after being applied to units of product.
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In a process costing system, manufacturing overhead cost is also called conversion cost.
The units in beginning work in process inventory plus the units started into production must equal the units transferred out of the department plus the units in ending work in process inventory.
The following journal entry would be made in a processing costing system when units that have been completed in the final processing department are transferred to the finished goods warehouse: Finished GoodsXXX MaterialsXXX
The equivalent units in beginning work in process inventory plus the equivalent units in ending work in process inventory equals the units transferred out plus the equivalent units for the work done during the period.
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