direct costs, p. 126 direct-labor costs, p. 131 overhead, p. 131 activity-based costing (ABC) system, p. 135 activity-based management period costs, p. 131 process map, p. 135 product costs, p. 131 raw material, p. 131 raw-material inventory, p. 132 tracing, p. 126 traditional costing direct-material costs, p. 131 non-value-added costs, p. 14 direct-material (ABM), p. 142 benchmarking, p. 142 132 inventory, p factory burden, p. 131 factory overhead, p. 131 cost accounting, p. 124 cost accounting system, p. 124 cost accumulation, p. 125 cost allocation, p. 126 cost assignment, p. 125 cost management system finished-goods inventory, p. 132 Grenzplankostenrechnung (GPK), p. 143 indirect costs, p. 126 indirect manufacturing costs system, p. 135 two-stage ABC system, p. 138 unallocated costs, p. 129 value-added cost, p. 142 work-in-process (CMS), p. 123 cost object, p. 124 cost objective, p. 124 cost pool, p. 128 cost-allocation base, p. 126 indirect production costs inventory, p. 132 inventoriable costs, p. 131 ccountingLab Fundamental Assignment Material Ex Pr 4-Al Direct, Indirect, and Unallocated Costs, Process Map Penguin Window Company makes and sells three product lines- custom detailed windows, large standard windows, and small standard windows. The statement of operating income for the most recent period is shown below. for fol Penguin uses a traditional cost accounting system. A process map developed to describe this system is shown in Exhibit 4-17. To a have been asked to determine operating income (loss) for each product line. Use a format similar to Exhibit 4-3 on page 130 in the text. id in the company's analysis of its product mix strategy, you Penguin Window Company Statement of Operating Income Sales Total Cost of goods sold 307.900 Direct material Indirect production costs Gross profit Selling and administrative expenses: $47,800 50,000 As 97.800 210,100 Distribution to warehouses Income before unallocated expenses Unallocated expenses 14,800 10,900 25,700 184,400 Administrative salaries Other administrative expenses 8,200 4,500 Operating income before taxes 12,700 $171,700 4-A2 Financial Statements for Manufacturing and Merchandising Companieis nnandale, Inc. , produces and sells wireless reading devices. A competitor, Danube Ele ones Products, sells similar wireless reading devices that it purchases at wholesale from direct costs, p. 126 direct-labor costs, p. 131 overhead, p. 131 activity-based costing (ABC) system, p. 135 activity-based management period costs, p. 131 process map, p. 135 product costs, p. 131 raw material, p. 131 raw-material inventory, p. 132 tracing, p. 126 traditional costing direct-material costs, p. 131 non-value-added costs, p. 14 direct-material (ABM), p. 142 benchmarking, p. 142 132 inventory, p factory burden, p. 131 factory overhead, p. 131 cost accounting, p. 124 cost accounting system, p. 124 cost accumulation, p. 125 cost allocation, p. 126 cost assignment, p. 125 cost management system finished-goods inventory, p. 132 Grenzplankostenrechnung (GPK), p. 143 indirect costs, p. 126 indirect manufacturing costs system, p. 135 two-stage ABC system, p. 138 unallocated costs, p. 129 value-added cost, p. 142 work-in-process (CMS), p. 123 cost object, p. 124 cost objective, p. 124 cost pool, p. 128 cost-allocation base, p. 126 indirect production costs inventory, p. 132 inventoriable costs, p. 131 ccountingLab Fundamental Assignment Material Ex Pr 4-Al Direct, Indirect, and Unallocated Costs, Process Map Penguin Window Company makes and sells three product lines- custom detailed windows, large standard windows, and small standard windows. The statement of operating income for the most recent period is shown below. for fol Penguin uses a traditional cost accounting system. A process map developed to describe this system is shown in Exhibit 4-17. To a have been asked to determine operating income (loss) for each product line. Use a format similar to Exhibit 4-3 on page 130 in the text. id in the company's analysis of its product mix strategy, you Penguin Window Company Statement of Operating Income Sales Total Cost of goods sold 307.900 Direct material Indirect production costs Gross profit Selling and administrative expenses: $47,800 50,000 As 97.800 210,100 Distribution to warehouses Income before unallocated expenses Unallocated expenses 14,800 10,900 25,700 184,400 Administrative salaries Other administrative expenses 8,200 4,500 Operating income before taxes 12,700 $171,700 4-A2 Financial Statements for Manufacturing and Merchandising Companieis nnandale, Inc. , produces and sells wireless reading devices. A competitor, Danube Ele ones Products, sells similar wireless reading devices that it purchases at wholesale from