Wrigley Company manufactures chewing gum. Visit its home page at the following address:

www.wrigley.com

From the home page, click on the choices labeled “About Us,” then “About Gum,” and then “How Gum Is Made.”

Instructions

a. Prepare a simple flowchart that illustrates the major steps in the manufacture of chewing gum.

b. If Wrigley uses process costing, how many separate processing departments might be used and what would you label them?

c. What do you think are the major types of manufacturing overhead at Wrigley? What activity bases could be used to assign each type of overhead to the processing departments you listed in part b?