=+Prepare a chart ofthe flow of costs from the processing department accounts into the finished goods accounts and then into the cost of goods sold account. The relevant accounts are as follows:

Cost ofGoods Sold Materials Factory Overhead—Smelting Department Factory Overhead—Rolling Department Factory Overhead—Converting Department Finished Goods—Rolled Sheet Finished Goods—Sheared Sheet Work in Process—Smelting Department Work in Process—Rolling Department Work in Process—Converting Department