1. Job Costing System Flowchart # 5 Christopher Moreno Janny Trinh Katherine Urbanski Joey Manalaysay Nelson Han Laura Moreno

2. Time Card or Labor Ticket Standard cost Variance analysis To Payroll Data entry and verification Materials requisition Data entry and verification Production Labor Transaction file Materials Issuance Transaction file Merge Production Cost Transaction File (Actual) Manufacturing Overhead file (Actual) Standard cost File (Budgeted) Open Job file (WIP) Overhead Residual analysis Standard cost Variance reports Overhead application Cost Distribution Print Job Status Query Job Status Report Scrap and lost Time report Materials and labor usage report Print Key Blue – Part 1 Orange – Part 2 Pink – Part 3 Turquoise – Part 4 Light Green – Part 5 *Baby Blue – Indicates the process or file occurs in multiple parts

3. Time Card or Labor Ticket Materials Requisition Merge Production Labor And Transaction file Data Entry And verification Data Entry And verification Materials Issuance Transaction File Payroll Production Cost Transaction File (Actual) (indirect + Direct) Part 1

4. Production Cost Transaction File (Actual) (indirect + Direct) Print Scrap and lost Time report Materials and Labor usage report Standard cost variance analysis Cost Distribution Part 2

5. Production Cost Transaction File (Actual) (indirect + Direct) Standard cost variance analysis Standard cost Variance reports Standard cost File (budgeted) (Indirect + Direct) Part 3

6. Production Cost Transaction File (Actual) (indirect +Direct) Cost Distribution Manufacturing Overhead File (Actual) Open Job file (WIP) Overhead application Overhead Residual analysis Standard cost File (budgeted) (Indirect + Direct) Part 4

7. Open Job file (WIP) Print Job status query Job status report Part 5