What company would be a good real life example of a manufacturing company (big or small) that would be a good fit for the Process Costing method.

What qualifies this company as a good example for this method?

How do the units of product move through the processing department(s)?

How is direct labor, direct material and manufacturing overhead cost added in each department (keep in mind that direct labor and material in process costing are traced to processing departments rather than units of products).

Which allocation base is best for the calculation of the predetermined overhead rate(s) in this processing departments and why?