To find the manufacturing costs assigned to each production process during the month, direct materials are ____________ to the departments using _______________________; Direct labor is __________________ to departments using _______________________; and MOH is __________________ to departments using either __________________, ___________________ or __________. The main difference is that these manufacturing costs are assigned to _____________________rather than jobs, as they were in job costing.

If all units are completed in the processing department so that there is NO ending WIP, then the total_______________ is transferred to the ____________________________ and the units cost is simply calculated as ____________________________ divided by _________________________. However, if there IS ending WIP, we need to split the ___________________________between the units _________________________ and the units_______________________________. This is accomplished using a ___ step procedure.

I just want the answers for the two questions.