Answer the following questions?

1. What kind of a costing system should this skate manufacturing business follow and why?

2. How many ledger accounts will you open to keep cost accounting as an accountant?

Shaping and Milling Department Graphics Application Department Molding Department LLLLL o FLEECE ado Computer-assisted milling machines shape the wood core and aluminum sheets that serve as the backbone of the ski. Graphics are applied to the back of clear plastic top sheets using a heat-transfer process. The wooden core and various layers are stacked in a mold, polyurethane foam is injected into the mold, and then the mold is placed in a press that fuses the parts together. Grinding and Sanding Department Finishing and Pairing Department Finished Goods CA! X-FACTOR X-FACTOR X-FACTOR X-FACTOR The semi-finished skis are tuned by stone grinding and belt sanding. The ski edges are beveled and polished. A skilled technician selects skis to form a pair and adjusts the skis' camber. *Adapted from Bill Gout, Jesse James Doquilo, and Studio MD, "Capped Crusaders," Skiing, October 1993, pp. 138144