Course Learning Objectives

By the end of this section, you will be able to:

• Apply accounting procedures for manufacturing businesses.
• Calculate product costs and track product cost flows.
• Apply activity-based costing concepts.

Specific Learning Outcomes

After you complete the required assignments you will be able to:

• Distinguish between plantwide overhead rates, departmental overhead rates and activity-based overhead rates
• Allocate overhead using plantwide overhead rates, departmental overhead rates and activity-based overhead rates