Solution manual cost accounting by carter 14e ch12

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... actual cost would be a measure of the effectiveness of factory overhead cost control (c) Development of budgets—The estimates of fixed factory overhead cost and the variable factory overhead cost. .. among work in process, finished goods, and cost of goods sold, or it may be treated entirely as a period cost The first method would have a smaller effect on cost of goods sold and therefore on the... labor wages Supervisory salaries Building occupancy costs Factory equipment costs Other factory costs $ 54,000 45,000 42,000 15,750 $156,750 $ 3,500 15,000
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