View
340
Download
0
Category
Preview:
Citation preview
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 1/45
Job Costing
Chapter
20
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 2/45
Distinguish Between Job Costing
and Process Costing.
Objective 1
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 3/45
Job order costing
Process costing
Cost Systems
• There are two basic systems used by
manufacturers to assign costs to their
products:
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 4/45
Chopping Mixing and Canning
Process Costing Example
• Laura Foods produces a garlic flavored
tomato sauce.
• Production of the sauce requires two major processes:
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 5/45
$20,000 ÷ 100,000 = $0.20/pint
Process Costing Example
• Assume that Laura incurred $20,000 in the
Mixing and Canning process to mix
100,000 pints of tomato sauce.• What is the Mixing and Canning cost per
pint?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 6/45
Job Costing
• It is used by a manufacturer who produces
products as individual units or in distinct
batches or jobs.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 7/45
Job Costing Example
• David, Bryan, and Co. is a small furniture
manufacturing business in Texas.
• They received an order for 10 chairs froma customer in Kansas City.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 8/45
$500 ÷ 10 = $50/chair
Job Costing Example
• Total cost for the job was $500.
• How much was the cost per chair?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 9/45
Job Costing
• Job cost record is a document used to
accumulate the costs of a job.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 10/45
Job Number: J9738 Date Promised: 9/11/06
Customer: Miami Motors Date Started: 8/03/06
Job Description: 300 automobile engine valves
Engineering Design Number: JJJ-100
Job Cost Record Example
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 11/45
MaterialRequisition
Number Description Quantity Rate Amount
47624 Bar steel 720 lbs $11.50 $ 8,280stock 3”
A35161 Subassemblies 290 units $38.00 11,020
Total direct materials cost: $19,300
Job Cost Record Example
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 12/45
Dates Number Hours Rate Amount
8/2,3,4,5 M16 24 $28 $ 672
8/2,3,4,5 M18, M19, M20 64 $26 1,664
8/6,7,8,9,10 A25, A26, A27 120 $18 2,160
8/6,7,8,9,10 A32, A34, A35 61 $17 1,037
Total direct labor cost : 269 $5,533
Job Cost Record Example
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 13/45
Manufacturing Overhead Amount
118 machine hours @ $40 per hour $ 4,720269 direct labor hours @ 36 per hour 9,684
Total overhead cost: $14,404
Job Cost Record Example
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 14/45
Total cost $39,237 Number of units produced 300
Cost per unit $130.79
Job Cost Record Example
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 15/45
Trace Materials and
Labor in a Manufacturer’s Job Costing System.
Objective 2
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 16/45
Materials Cost
• Companies using job costing often use a
perpetual system to account for direct
materials.• A materials requisition is used to request
transfer of materials to the production
floor.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 17/45
Materials Cost Example
• Alec Clothing Co. purchased raw materials
on account for $15,000.
• Materials costing $10,000 wererequisitioned for production.
• Of this total, $2,000 was indirect materials.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 18/45
Indirect materials
Direct materials
15,000 10,000
2,000
8,000
Materials Inventory WIP Inventory
Manufacturing Overhead
Materials Cost Example
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 19/45
Labor Costs
• Labor costs are accumulated using the
payroll register and time records.
• Labor time records identify the employee,the amount of time spent, and the cost
charged to each job.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 20/45
Labor Cost Example
• The company incurred $30,000 of
manufacturing wages for all jobs.
• Assume that $25,000 can be traced directlyto the jobs and $5,000 is for indirect labor.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 21/45
Indirect labor
Direct labor
30,000 30,000
5,000
25,000
Manufacturing Wages WIP Inventory
Manufacturing Overhead
Labor Cost Example
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 22/45
Allocate Manufacturing
Overhead in aManufacturer’s Job Costing
System
Objective 3
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 23/45
Manufacturing Overhead
(Deprec.-Plant and Equipment) 20,000
Accumulated Depreciation(Plant and Equipment) 20,000
To record plant and equipment depreciation
Manufacturing Overhead Costs
• The company incurred $20,000 of plant
equipment depreciation.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 24/45
Estimated overhead ÷ Estimated base = Rate
Manufacturing Overhead Rate
• At the beginning of the year, a
predetermined manufacturing overhead
application rate is computed.• This rate is used to apply overhead to all
jobs completed during the year.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 25/45
Six Steps in Allocating
Manufacturing Overhead Cost
1 Estimate total overhead for the period.
2 Select an overhead allocation base.
3 Estimate total quantity of the overheadallocation base.
4 Compute the predetermined overhead rate.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 26/45
Six Steps in Allocating
Manufacturing Overhead Cost
5 Obtain actual quantities of the overhead
allocation base.
6 Allocate manufacturing overhead bymultiplying the predetermined
manufacturing overhead rate by the actual
quantity of the allocation base that pertains
to each job.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 27/45
$243,000 ÷ 4,500 = $54
Manufacturing Overhead Example
• Alec Clothing Co.’s total estimated
overhead for the year equals $243,000.
• The predetermined overhead rate is basedon 4,500 direct labor hours.
• What is the predetermined overhead rate?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 28/45
Work-in-Process Inventory 10,800Manufacturing Overhead 10,800
To record overhead applied to Job 51
Manufacturing Overhead Example
• Assume that Job 51 used 200 direct labor
hours.
• What is the journal entry to record themanufacturing overhead applied?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 29/45
Account for Completion and
Sales of Finished Goods, andAdjust for Under-or-
Overapplied ManufacturingOverhead
Objective 4
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 30/45
Accounting for Finished Goods,
Sales, and Cost of Goods Sold
• As jobs are completed they are transferred
to finished goods inventory.
• In addition to the overhead applied to Job51, direct labor was $4,000 and direct
materials totaled $30,000.
• How much was transferred to FinishedGoods Inventory?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 31/45
Direct materials $30,000
Direct labor 4,000
Manufacturing overhead 10,800
$44,800
Work in Process44,800
Finished Goods44,800
Accounting for Finished Goods,
Sales, and Cost of Goods Sold
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 32/45
Accounts Receivable 74,800
Sales Revenue 74,800
Cost of Goods Sold 44,800Finished Goods Inventory 44,800
To record sale of Job 51
Accounting for Finished Goods,
Sales, and Cost of Goods Sold
• Assume that Job 51 was sold for $74,800.
• What are the journal entries?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 33/45
Work in Process
44,800
Finished Goods
44,800 44,800
Cost of Goods Sold
44,800
Accounting for Finished Goods,
Sales, and Cost of Goods Sold
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 34/45
Disposing of Underallocated or
Overallocated Overhead
• Suppose that the company incurred
$232,000 of actual manufacturing
overhead during the year, and that actual
direct labor hours worked were 4,000.
• The actual manufacturing overhead rate
would have been $232,000 ÷ 4,000 = $58.
• The predetermined rate was $54.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 35/45
Disposing of Underallocated or
Overallocated Overhead
• How much overhead was allocated to the
various jobs?
• 4,000 direct labor hours × $54 = $216,000• What is the underallocated amount?
• $232,000 actual – $216,000 allocated
= $16,000
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 36/45
Manufacturing Overhead
232,000 216,000
16,000
Cost of Goods Sold16,000
0
Disposing Underallocated
Overhead to Cost of Goods Sold
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 37/45
Disposing Overallocated
Overhead to Cost of Goods Sold
• Assume the opposite situation in which allocated
overhead is $232,000 and actual overhead is
$216,000.• How do we dispose of overallocated overhead?
• Debit the Manufacturing Overhead account and
credit the Cost of Goods Sold account to decrease
the costs that went to the income statement.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 38/45
Manufacturing Overhead
216,000 232,000
16,000
0
Cost of Goods Sold16,000
Disposing Overallocated
Overhead to Cost of Goods Sold
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 39/45
Assign Noninventoriable
Costs in Job Costing.
Objective 5
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 40/45
Job Costing in a
Nonmanufacturing Company• How is direct labor traced to individual
jobs in a nonmanufacturing company?
• Employees complete a weekly time record.
• Jim, Abby, and Associates is a firmspecializing in composing and arrangingmusic parts for different clients.
• Musician Judy Lopez’s salary is $80,000 per year.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 41/45
80,000 ÷ 2,000 = $40
Job Costing in a
Nonmanufacturing Company
• Assuming a 40-hour workweek and 50
workweeks in each year gives a total of
2,000 available working hours per year
(40 hours × 50 weeks).
• What is her hourly rate?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 42/45
Advertising $ 15,000Depreciation 6,000Maintenance 12,000
Office rent 60,000Office support 47,000Travel 20,000Total indirect costs $160,000
Job Costing in a
Nonmanufacturing Company
• Jim and Abby estimated the indirect costs
that will be incurred in 2006.
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 43/45
160,000 ÷ 8,000 = $20
Job Costing in a
Nonmanufacturing Company
• Assume that they estimate that the
musicians will work 8,000 direct labor
hours in 2006.
• What is the predetermined indirect cost
rate?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 44/45
Direct Labor: 25 hours × $40 = $1,000
Indirect costs: 25 hours × $20 = 500Total costs: $1,500
Job Costing in a
Nonmanufacturing Company
• Records show that Judy Lopez worked 25
hours servicing Los Abuelos Music Co.
• What is the total cost assigned to thisclient?
7/27/2019 acc6ch20.ppt acc6ch20.ppt acc6ch20.pptacc6ch20.ppt acc6ch20.ppt acc6ch20.ppt acc6ch20.ppt
http://slidepdf.com/reader/full/acc6ch20ppt-acc6ch20ppt-acc6ch20pptacc6ch20ppt-acc6ch20ppt-acc6ch20ppt 45/45
End of Chapter 20
Recommended