Web Reference: Learn how to use the weighted average method to allocate overhead to products in process costing. See the steps, formula and an example with calculations and explanations. In the previous page, we discussed the physical flow of units (step 1) and how to calculate equivalent units of production (step 2) under the weighted average method. The cost of production report (CPR) is a document used in a process costing system that summarizes information about the flow of units and costs through the work-in-process account of a processing department. It is equal to the job cost sheet that is prepared in a job order costing system. A separate cost of production report is prepared for each p...
YouTube Excerpt: This video walks through an example of how to calculate the
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