| 4-1 | List and explain the similarities and important differences between job-order and process costing. |
| 4-2 | Prepare journal entries to record the flow of costs in a process-costing system with sequential production departments. |
| 4-3 | Prepare a table of equivalent units under weighted-average process costing. |
| 4-4 | Compute the cost per equivalent unit under the weighted-average method of process costing. |
| 4-5 | Analyze the total production costs for a department under the weighted-average method of process costing. |
| 4-6 | Prepare a departmental production report under weighted-average process costing. |
| 4-7 | Describe how an operation costing system accumulates and assigns the costs of direct-material and conversion activity in a batch manufacturing process. |
