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Prepared by Diane Tanner University of North Florida

Chapter 17. Hybrid Costing. Prepared by Diane Tanner University of North Florida. Assigning Costs to Cost Objects. Job Costing. Direct materials –Traced Direct labor – Traced Manufacturing overhead - Allocated. Homogeneous. Unique. Operation Costing. Direct materials –Traced

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Prepared by Diane Tanner University of North Florida

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  1. Chapter 17 Hybrid Costing Prepared by Diane Tanner University of North Florida

  2. Assigning Costs to Cost Objects Job Costing • Direct materials –Traced • Direct labor – Traced • Manufacturing overhead - Allocated Homogeneous Unique Operation Costing • Direct materials –Traced • Direct labor – Allocated • Manufacturing overhead - Allocated Process Costing • Direct materials – Allocated • Direct labor – Allocated • Manufacturing overhead - Allocated

  3. Operation Costing Method • A common type of hybrid-costing system • The same conversion of costs (labor and overhead costs) with materials that differ between products • Examples • http://www.hunts.com/products/tomatoes/tomato-sauce • Only the materials (ingredients) differ

  4. The End

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