... in process Related exercise material: BE 3-5 , BE 3-6 , BE 3-7 , BE 3-1 0, E 3-5 , E 3-6 , E 3-8 , E 3-9 , E 3-1 0, E 3-1 1, and Do it! 3-4 COSTING SYSTEMS—FINAL COMMENTS Companies often use a combination of a process ... exercise material: BE 3-1 , BE 3-2 , BE 3-3 , E 3-2 , E 3-4 , and Do it! 3-2 11,000 JWCL162_c03_09 8-1 49.qxd 7/8/09 2:26 PM Page 107 Equivalent Units 107 Equivalent Units Suppose you have a work-study job in the ... process costing in the manufacturing of steel Kellogg and General Mills use process costing for cereal production; ExxonMobil uses process costing for its oil refining Sherwin Williams uses process...