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6-2. . Product and Service Costing: A Process Systems Approach. . 6-3. Mixing. SelectingSiftingMeasuringBlending. LoadingPressingCosting. LoadingCountingCappingPackaging. Process-Costing Systems: Basic Operational and Cost Concepts. An Operational Process System. 6-4. Direct MaterialsDirect LaborApplied Overhead.
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1. 6-1 HANSEN & MOWEN Cost ManagementACCOUNTING AND CONTROL
2. 6-2 Product and Service Costing: A Process Systems Approach
3. 6-3
4. 6-4
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6. 6-6
7. 6-7
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12. 6-12 Analysis of the flow of physical units
Calculation of equivalent units
Computation of unit cost
Valuation of inventories (goods transferred out and ending work in process)
Cost reconciliation
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53. 6-53 End of Chapter 6