Example Exercise 20-1 Job Order versus Process Costing Obj. 1 Which of the following industries would normally use job order costing systems, and which would normally use process costing systems? Home construction Computer chips Beverages Cookies Military aircraft Video game design and production Follow My Example 20-1 Home construction Beverages Military aircraft Computer chips Cookies Video game design and production Job order costing Process costing Job order costing Process costing Process costing Job order costing Practice Exercises: PE 20-1A, PE 20-1B PE 20-1B Job order versus process costing OBJ. 1 Which of the following industries would typically use job order costing, and which would typically use process costing? Dentist Movie studio Gasoline refining Paper manufacturing Flour mill Custom printing Example Exercise 20-2 Units to Be Assigned Costs Obj. 2 Rocky Springs Beverage Company has two departments, Blending and Bottling. The Bottling Department received 57,000 liters from the Blending Department. During the period, the Bottling Department completed 58,000 liters, including 4,000 liters of work in process at the beginning of the period. The ending work in process was 3,000 liters. How many liters were started and completed during the period? Follow My Example 20-2 54,000 liters started and completed (58,000 completed 4,000 beginning work in process), or (57,000 started 3,000 ending work in process) Practice Exercises: PE 20-2A, PE 20-2B PE 20-2B Units to be assigned costs OBJ. 2 Keystone Steel Company has two departments, Casting and Rolling. In the Rolling De- partment, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 8,500 tons from the Casting Department. During the period, the Rolling Department completed 7,900 tons, including 400 tons of work in process at the beginning of the period. The ending work in process inventory was 1,000 tons. How many tons were started and completed during the period