In a Material Flow Map, a Diamond Represents

question 12

Multiple Choice

In a material flow map, a diamond represents?

• A) Delay/storage
• B) Decision
• C) Process operation
• D) Start/end of process

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Definitions:

Product Costs

Costs that are directly tied to the production of goods or services, including raw materials and labor.

Job Order Cost System

An accounting system that accumulates costs for each individual job or project, suitable for businesses producing unique products or services.

Process Cost System

An accounting system used to assign costs to units of production in continuous processes, tracking costs across various departments or stages of production.

Factory Labor

The workforce engaged in the manufacturing process within a factory, whose wages are considered a direct cost in the production of goods.