Process costing simplifies record-keeping by relying on statistical calculations rather than actual inputs. Another advantage of process costing is that it allows managers to get detailed information on the production statistics of individual departments or workgroups. This is best suited for continuous manufacturing settings, such as factories and utility companies.

In a factory setting, for instance, they calculate materials using an average of units produced, and salaries for expenses are often relatively consistent between pay periods. Process costing in this scenario gives managers the advantage of being able to ascertain the same qualities in entire departments and compare performance." What will be the best way to start a simplified process cost in entire departments and compare performance?