Search the internet or contact your local chamber of commerce or local chapter of the Institute of Management Accountant to find the name of manufacturing company in your area. Call or make an appointment to meet with the controller or chief financial officer of one of these companies.

Required:

1. What are the company's main products?

2. Does the company use the job order costing or some other method of determining product costs?

3. How is overhead applied to products? What is the overhead rate? What is the basic of allocation? Is more than one overhead rate used?

4. Has the company recently changed its cost system or is it considering changing its cost system? If so, why? What changes were made or what changes are being considered?