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Job Costing and Process Costing Flow Diagram.

Diagram showing cost flows for job costing and process costing, detailing the movement of direct materials, direct labor, and manufacturing overhead from work in process inventory to finished goods inventory and cost of goods sold.

This diagram outlines the flow of costs in job costing and process costing systems, useful for accounting and business management courses. It illustrates how direct materials, direct labor, and manufacturing overhead are applied differently in job and process costing, providing a visual representation of the cost accumulation process in manufacturing.

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