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Actual factory overhead - PowerPoint PPT Presentation

Chapter 4

Chapter 4. Accounting for Factory Overhead. Learning Objectives. LO1 Identify cost behavior patterns. LO2 Separate semivariable costs into variable and fixed components. LO3 Prepare a budget for factory overhead costs. LO4 Account for actual factory overhead costs. Learning Objectives.

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Do other companies like BMW Group use manufacturing standards to guide performance at their plants?. Yes No. Do you think there is a uniform set of manufacturing standards which companies in similar industries (i.e. automotive industry) use to guide their performance?. Yes No.

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LESSON 20-1

LESSON 20-1. Journalizing Manufacturing Accounting Transactions. JOURNALIZING MANUFACTURING ACCOUNTING COSTS. Accounting for a manufacturing business is more complex than accounting for a merchandising business.

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Actual factory overhead - PowerPoint PPT Presentation

Chapter 4

Yes No

LESSON 20-1