The Process of Summarizing Data Included on Multiple Worksheets on One

question 13

Multiple Choice

The process of summarizing data included on multiple worksheets on one worksheet like the one shown in the accompanying figure is called ____.

• A) summarization
• B) consolidation
• C) encapsulation
• D) recapitulation

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Definitions:

Processing Department

A division or unit within a company where a particular phase of the manufacturing process is completed.

Total Cost

The complete cost of production, including both fixed and variable costs, to manufacture a product or deliver a service.

Processing Department

A division within a manufacturing operation where a specific type of processing or assembly is completed.

Equivalent Units

A measure used in process costing that converts partially completed units into a smaller number of fully completed units.