Identifying cost flows in process cost system LO₆ List in columnar form the transactions and the accounts debited and credited to reflect the flow of costs through a process cost accounting system for the:

1. purchase of materials and supplies 2. issuance of materials and supplies to the factory 3. factory labor costs incurred 4. other factory costs incurred 5. distribution of actual factory overhead to the departments 6. application of factory overhead to the departments 7. transfer of units from one department to another 8. completion of units 9. sale of units