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5 Cards in this Set
- Front
- Back
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Job
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Distinct unit or set of units
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Job-order costing system
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collection of costs by job
Wide variety of products Total costs/units produced |
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Process-order costing system
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collection of costs by process
Homogeneous products Period process costs/units produced in period |
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Normal COGS
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COGS before adjustment made for actual OH
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Adjusted COGS
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COGS after adjustment for over or under applied OH
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