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6 Cards in this Set
- Front
- Back
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Measures cost per unit after completion of job |
Job order costing system |
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Measures unit cost at the end of a period |
Process costing system |
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The number of units that could have been started and completed given the cost incurred during a period |
Equivalent unit of production |
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Combines units and costs across two periods in computing equipment units |
Weighted average method |
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An important managerial accounting report for a process costing system |
Process cost summary |
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The rate use to apply factory overhead cost to the goods manufactured. |
Predetermined factory overhead rate |
