Study Figure showing the level 0 DFD of the cost accounting system for a company using standard costing. Redraw Figure assuming that the company uses an actual cost instead of a standard costsystem.

General GL cost of goods completed update NOTES GL standard costs applied The work-in-process data reflect standard costs. process Production work Move ticket data Assuming that MOH is applied on Close manufacturing orders the basis of DL hours or DL dollars, the total standard DL hours (or dollars) would be obtained from the work-in-process file Standard MOH rate per hour Record standard Work-in-process inventory data Standard RM Final move ticket data Inventory prooess yissue notice RM = Raw materials DLT] = Direct labor MOH Manufacturing overhead Std.Standard UCUnit cost (per unit of RM Std. DL hours Production work Standard cost master data Employee/paycenters master data Excess RM issue notice or per hour of DL) Std. UC Std. UC Actual hourly pay rates RM returned notice Job time data Work-in-process inventory data a General ledger master data 2.0 Compute RM quantty Compute DL variances Actual MOH incurred variance Flexible budgets GL DL GLRM variances DL variances MOH variances report Compute MOH varlances variances update Budgets master data update re RM varlance report General ledger Various managers GL MOH variances update Standard cost master data General process