Across
- 2. – Units introduced into a production process
- 3. – Partially completed units at the end of an accounting period.
- 4. Units** – Units completed and transferred to the next process.
- 6. Loss** – Loss exceeding the normal expected loss.
- 7. Cost** – The total cost incurred in a particular process.
Down
- 1. Costing** – A costing method used when production passes through several continuous processes.
- 4. Account** – An account prepared to ascertain the cost and output of a process.
- 5. Process** – The process in which production begins.
- 7. Loss** – Loss that is expected under normal production conditions.
