cost components
A1 (Purchased Material)
A2 (Material Scrap)
assigning values
B1 (Direct Labor)
B2 (Setup Labor)
B3 (Machine Run)
B4 (Labor Efficiency)
C1 (Variable Machine Overhead)
C2 (Fixed Machine Overhead)
C3 (Variable Labor Overhead)
detail journal entries
outside operation
report
reviewing and revising simulated
reviewing frozen
summary journal entries