题目内容
The cost reconciliation report has two sections: “Costs to be accounted for” followed by “Costs accounted for”. The “Costs accounted for” portion of the cost reconciliation report includes the cost of beginning work in process inventory and the costs added during the period.
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Job-order costing would be more likely to be used than process costing in situations where many different products or services are produced each period to customer specifications.
A job-order costing system would be best suited for production of a large quantity of a homogeneous product.
A flour manufacturer is more likely to use process costing than job-order costing whereas a manufacturer of customized leather jackets is more likely to use job-order costing than process costing.
Process costing is employed in industries that produce basically homogeneous products such as bricks, flour, or cement but would not be appropriate for assembly-type operations such as those that manufacture computers.
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