=+Chapter 20 Process Cost Systems 939 ACCOUNT NO. Date Item Debit Credit Jan. 1 31 31 31
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=+Chapter 20 Process Cost Systems 939 ACCOUNT NO.
Date Item Debit Credit Jan. 1 31 31 31 31 31 Bal., 6,000 units, ⅗ completed Direct materials, 240,000 units Direct labor Factory overhead
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