Chapter Four

Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin

Chapter Four

Systems Design:Process Costing


4-2Similarities Between Job-Order and Process Costing

• Both systems assign material, labor and overhead costs to products and they provide a mechanism for computing unit product cost.

• Both systems use the same manufacturing accounts, including Manufacturing Overhead, Raw Materials, Work in Process, and Finished Goods.

• The flow of costs through the manufacturing accounts is basically the same in both systems.

• Both systems assign material, labor and overhead costs to products and they provide a mechanism for computing unit product cost.

• Both systems use the same manufacturing accounts, including Manufacturing Overhead, Raw Materials, Work in Process, and Finished Goods.

• The flow of costs through the manufacturing accounts is basically the same in both systems.


4-3Differences Between Job-Order and Process Costing

• Process costing is used when a single product is Process costing is used when a single product is produced on a continuing basis or for a long period of produced on a continuing basis or for a long period of time. Job-order costing is used when many different time. Job-order costing is used when many different jobs are worked on each period.jobs are worked on each period.

• Process costing systems accumulate costs by Process costing systems accumulate costs by department. Job-order costing systems accumulated department. Job-order costing systems accumulated costs by individual jobs.costs by individual jobs.

• Process costing systems compute unit costs by Process costing systems compute unit costs by department. Job-order costing systems compute unit department. Job-order costing systems compute unit costs by job on the job cost sheet.costs by job on the job cost sheet.

• Process costing is used when a single product is Process costing is used when a single product is produced on a continuing basis or for a long period of produced on a continuing basis or for a long period of time. Job-order costing is used when many different time. Job-order costing is used when many different jobs are worked on each period.jobs are worked on each period.

• Process costing systems accumulate costs by Process costing systems accumulate costs by department. Job-order costing systems accumulated department. Job-order costing systems accumulated costs by individual jobs.costs by individual jobs.

• Process costing systems compute unit costs by Process costing systems compute unit costs by department. Job-order costing systems compute unit department. Job-order costing systems compute unit costs by job on the job cost sheet.costs by job on the job cost sheet.


4-4

Process costing is used for products that are:

a. Different and produced continuously.

b. Similar and produced continuously.

c. Individual units produced to customer specifications.

d. Purchased from vendors.






Quick Check


4-5











Quick Check


4-6

Processing Departments

Any unit in an organization where materials, labor or overhead are added to the product.

The activities performed in a processingThe activities performed in a processingdepartment are department are performed uniformlyperformed uniformly on all on all

units of production. Furthermore, the output ofunits of production. Furthermore, the output ofa processing department must bea processing department must be

homogeneoushomogeneous..


4-7

Learning Objective 1

Record the flow of Record the flow of materials, labor, and materials, labor, and overhead through a overhead through a

process cost system.process cost system.


4-8 Comparing Job-Orderand Process Costing

FinishedGoods

FinishedGoods

Cost of GoodsSold

Cost of GoodsSold

Work inProcess

Direct Materials

Direct Materials

Direct LaborDirect Labor

ManufacturingOverhead




FinishedGoods

FinishedGoods

Cost of GoodsSold

Cost of GoodsSold




JobsJobs

Costs are traced andapplied to individualjobs in a job-order

cost system.

Costs are traced andapplied to individualjobs in a job-order

cost system.Direct

Materials

Direct Materials



FinishedGoods

FinishedGoods

Cost of GoodsSold

Cost of GoodsSold




ProcessingDepartmentProcessingDepartment

Costs are traced and applied to departments

in a process cost system.

Costs are traced and applied to departments

in a process cost system.

Direct Materials

Direct Materials


4-11

T-Account and Journal Entry Views of Cost Flows

For purposes of this example, For purposes of this example, assume there are two assume there are two

processing departments processing departments –– Departments A and B.Departments A and B.

We will use T-accounts and We will use T-accounts and journal entries.journal entries.


4-12

Raw Materials

Process Cost Flows(in T-account form)

Work in Process Department B

Work in Process Department A

•DirectMaterials

•Direct Materials

•Direct Materials


4-13 Process Cost Flows(in journal entry form)

GENERAL JOURNAL Page 4

Date DescriptionPost. Ref. Debit Credit

Work in Process - Department A XXXXX

Work in Process - Department B XXXXX

Raw Materials XXXXX

To record the use of direct material.


4-14 Process Cost Flows(in T-account form)


Work in Process Department A Wages Payable

•Direct Materials

•Direct Materials

•Direct Labor

•Direct Labor •Direct

Labor


4-15 Process Costing(in journal entry form)





Salaries and Wages Payable XXXXX

To record direct labor costs.




Work in Process Department A

Manufacturing Overhead

•OverheadApplied to

Work inProcess

•AppliedOverhead

•AppliedOverhead

•Direct Labor

•Direct Materials

•Direct Labor

•Direct Materials

•Actual Overhead


4-17 Process Costing(In journal entry form)





Manufacturing Overhead XXXXX

To apply overhead to departments.




Work in ProcessDepartment A

•Direct Materials

•Direct Labor

•AppliedOverhead

•Direct Materials

•Direct Labor

•AppliedOverhead

Transferred to Dept. B

•Transferred from Dept. A







To record the transfer of goods from

Department A to Department B.


4-20

Finished Goods

Process Cost Flows(in T-account form)


•Cost of Goods

Manufactured

•Direct Materials

•Direct Labor

•AppliedOverhead


•Cost of Goods

Manufactured





Finished Goods XXXXX


To record the completion of goods

and their transfer from Department B

to finished goods inventory.


4-22

Finished Goods

Cost of Goods Sold

Process Cost Flows(in journal entry form)


•Cost of Goods

Manufactured

•Direct Materials

•Direct Labor

•AppliedOverhead


•Cost of GoodsSold

•Cost of GoodsSold

•Cost of Goods

Manufactured





Accounts Receivable XXXXX

Sales XXXXX

To record sales on account.

Cost of Goods Sold XXXXX

Finished Goods XXXXX

To record cost of goods sold.


4-24

Equivalent Units of Production

Equivalent units are the product of the number of partially completed units and the percentage

completion of those units.

We need to calculate equivalent units because a department usually has some partially completed units

in its beginning and ending inventory.


4-25

Equivalent Units – The Basic Idea

Two half completed products are equivalent to one completed product.

Two half completed products are equivalent to one completed product.

So, 10,000 units 70% completeare equivalent to 7,000 complete units.

So, 10,000 units 70% completeare equivalent to 7,000 complete units.

+ = 1


4-26

For the current period, Jones started 15,000 units and completed 10,000 units, leaving 5,000 units in process 30 percent complete. How many equivalent units of production did Jones have for the period?

a. 10,000

b. 11,500

c. 13,500

d. 15,000


a. 10,000

b. 11,500

c. 13,500

d. 15,000

Quick Check


4-27


a. 10,000

b. 11,500

c. 13,500

d. 15,000


a. 10,000

b. 11,500

c. 13,500

d. 15,000

10,000 units + (5,000 units × 0.30) = 11,500 equivalent units

Quick Check


4-28

Calculating Equivalent Units

Equivalent units can be calculated two Equivalent units can be calculated two ways:ways:

The First-In, First-Out Method – The First-In, First-Out Method – FIFO is FIFO is covered in the appendix to this chapter.covered in the appendix to this chapter.

The Weighted-Average Method – The Weighted-Average Method – This This method will be covered in the main portion of the method will be covered in the main portion of the chapter.chapter.

Equivalent units can be calculated two Equivalent units can be calculated two ways:ways:

The First-In, First-Out Method – The First-In, First-Out Method – FIFO is FIFO is covered in the appendix to this chapter.covered in the appendix to this chapter.

The Weighted-Average Method – The Weighted-Average Method – This This method will be covered in the main portion of the method will be covered in the main portion of the chapter.chapter.


4-29


Compute the equivalent Compute the equivalent units of production using units of production using

the weighted-average the weighted-average method.method.


4-30 Equivalent Units of ProductionWeighted-Average Method

The weighted-average method . . .

• Makes no distinction between work done in prior or current periods.

• Blends together units and costs from prior and current periods.

• Determines equivalent units of production for a department by adding together the number of units transferred out plus the equivalent units in ending work in process inventory.


4-31

Treatment of Direct Labor

Direct labor costsmay be small

in comparison toother product

costs in processcost systems.




DirectMaterials

Type of Product Cost

Do

llar

Am

ou

nt

DirectLabor

Conversion


4-32

Treatment of Direct Labor

Type of Product Cost

Do

llar

Am

ou

nt Conversion

Direct labor and manufacturing overhead may beDirect labor and manufacturing overhead may becombined into one product cost called combined into one product cost called conversionconversion..Direct labor and manufacturing overhead may beDirect labor and manufacturing overhead may be

combined into one product cost called combined into one product cost called conversionconversion..

DirectMaterials Direct labor costs

may be smallin comparison to

other productcosts in process

cost systems.





4-33

Weighted-Average Example

Double Diamond Skis reported the following activity in Shaping and Milling Department for the month of May:

Percent Completed

Shaping and Milling Department Units Materials Conversion

Beginning work in process 200 55% 30%

Units started into production in May 5,000

Units completed during May and 4,800 100% 100% transferred to the next department

Ending working process 400 40% 25%


4-34

The first step in calculating the equivalent units is to identify the units completed and transferred

out of the Department in May (4,800 units)


Materials Conversion

Units completed and transferred to the next department 4,800 4,800


4-35

The second step is to identify the equivalent units of production in ending work in process with respect to

materials for the month (160 units) and add this to the 4,800 units from step one.




Work in process, June 30:

400 units × 40% 160

Equivalent units of Production in during the month of May 4,960


4-36


The third step is to identify the equivalent units of production in ending work in process with respect to

conversion for the month (100 units) and add this to the 4,800 units from step one.




400 units × 40% 160

400 units × 25% 100

Equivalent units of Production in during the month of May 4,960 4,900


4-37

Equivalent units of production always equals: Units completed and transferred + Equivalent units remaining in work in process

Equivalent units of production always equals: Units completed and transferred + Equivalent units remaining in work in process





400 units × 40% 160

400 units × 25% 100

Equivalent units of Production in during the month of May 4,960 4,900


4-38

BeginningWork in Process

200 Units55% Complete

EndingWork in Process


5,000 Units Started

4,800 Units Startedand Completed


MaterialsMaterials

4,800 Units Completed 160 Equivalent Units 400 × 40%

4,960 Equivalent units of production


4-39

5,000 Units Started

4,800 Units Completed


100 Equivalent Units 400 × 25%







ConversionConversion


4-40


Compute the cost per Compute the cost per equivalent unit using the equivalent unit using the

weighted-average method.weighted-average method.


4-41

Beginning work in process: 200 units

Materials: 55% complete $ 9,600Conversion: 30% complete 5,575

Production started during May 5,000 unitsProduction completed during May 4,800

units

Costs added to production in MayMaterials cost $ 368,600Conversion cost 350,900

Ending work in process 400 unitsMaterials: 40% completeConversion: 25% complete

Beginning work in process: 200 units

Materials: 55% complete $ 9,600Conversion: 30% complete 5,575

Production started during May 5,000 unitsProduction completed during May 4,800

units


Ending work in process 400 unitsMaterials: 40% completeConversion: 25% complete

Compute and Apply Costs


4-42


The formula for computing the cost per equivalent unit is :

Cost perequivalent

unit

=

Cost of beginningwork in process

inventory Cost added during

the period

Equivalent units of production

+


4-43

Here is a schedule with the cost and equivalent unit information.


TotalCost Materials Conversion

Cost to be accounted for: Work in process, May 1 15,175$ 9,600$ 5,575$ Costs added in the Shipping and Milling Department 719,500 368,600 350,900

Total cost 734,675$ 378,200$ 356,475$

Equivalent units 4,960 4,900

Cost per equivalent unit


4-44


Cost to be accounted for: Work in process, May 1 15,175$ 9,600$ 5,575$ Costs added in the Shipping and Milling Department 719,500 368,600 350,900

Total cost 734,675$ 378,200$ 356,475$


Cost per equivalent unit 76.25$ 72.75$ Total cost per equivalent unit = $76.25 + $72.75 = $149.00


$356,475 ÷ 4,900 units = $72.75$356,475 ÷ 4,900 units = $72.75 $378,200 ÷ 4,960 units = $76.25

Here is a schedule with the cost and equivalent unit information.


4-45


Assign costs to units using Assign costs to units using the weighted-average the weighted-average

method.method.


4-46

Applying Costs

Materials Conversion TotalEnding work in process inventory: Equivalent units of production 160 100 Cost per equivalent unit 76.25$ 72.75$ Cost of ending work in process inventory 12,200$ 7,275$ 19,475$

Units completed and transferred out: Units transferred to the next department 4,800 4,800 Cost per equivalent unit 76.25$ 72.75$ Cost of units transferred out 366,000$ 349,200$ 715,200$

Shaping and Milling DepartmentCost of Ending Work in Porcess Inventory and the Units Transferred Out


4-47

Applying Costs





4-48

Applying Costs





4-49

Computing the Cost of Units Transferred Out





4-50






4-51






4-52

Reconciling Costs

Costs to be accounted for: Cost of beginning work in process inventory 15,175$ Costs added to production during the period 719,500 Total cost to be accounted for 734,675$

Cost accounted for as follows: Cost of ending work in process inventory 19,475$ Cost of units transferred out 715,200 Total cost accounted for 734,675$

Shaping and Milling DepartmentCost Reconciliation


4-53

Reconciling Costs





4-54

Operation Costing

Operation cost is a hybrid of job-order and Operation cost is a hybrid of job-order and process costing because it possesses process costing because it possesses

attributes of both approachesattributes of both approaches

Operation costing is Operation costing is commonly used when commonly used when

batches of many batches of many different products pass different products pass

through the same through the same processing department.processing department.

Operation costing is Operation costing is commonly used when commonly used when

batches of many batches of many different products pass different products pass

through the same through the same processing department.processing department.


Appendix 4A

FIFO Method


4-56

FIFO vs. Weighted-Average Method

The FIFO method (generally considered more accurate that the weighted-average method) differs from the weighted-average method in

two ways:

1.1. The computation of equivalent units.The computation of equivalent units.

2.2. The way in which the costs of beginning The way in which the costs of beginning inventory are treated in the cost inventory are treated in the cost reconciliation report.reconciliation report.

1.1. The computation of equivalent units.The computation of equivalent units.

2.2. The way in which the costs of beginning The way in which the costs of beginning inventory are treated in the cost inventory are treated in the cost reconciliation report.reconciliation report.


4-57


Compute the equivalent Compute the equivalent units of production using units of production using

the FIFO method.the FIFO method.


4-58

Equivalent Units – FIFO Method

Let’s revisit the Double Diamond Skis example. Assume the following activity is reported in Shaping and Milling Department for May:

Percent Completed

Shaping and Milling Department Units Materials Conversion

Beginning work in process 200 55% 30%

Units started into production in May 5,000

Units completed during May and 4,800 100% 100% transferred to the next department

Ending working process 400 40% 25%


4-59


Step 1Step 1: Determine equivalent units needed to complete beginning inventory.


To complete beginning work in process: Materials: 200 units × (100% - 55%) 90

Conversion: 200 units × (100% - 30%) 140

Units started and completed during May 4,600 4,600

Ending work in process

Materials: 400 units × 40% complete 160 Conversion: 400 units × 25% complete 100

Equivalent units of production 4,850 4,840


4-60


Step 2Step 2: Determine units started and completed during the period.









4-61


Step 3Step 3: Add the equivalent units in ending working in process inventory.









4-62





5,000 Units Started


FIFO Example

MaterialsMaterialsMaterialsMaterials

4,600 Units Completed 160 Equivalent Units

400 × 40%


90 Equivalent Units200 × 45%


4-63





5,000 Units Started


FIFO Example

ConversionConversion

4,600 Units Completed 100 Equivalent Units

400 × 25%


140 Equivalent Units200 × 70%


4-64

Equivalent Units: Weighted Average vs. FIFO

Materials ConversionEquivalent units - weighted average method 4,960 4,900Less equivalent units in beginning inventory: 200 units × 55% 110 200 units × 30% 60 Equivalent units - FIFO method 4,850 4,840

As shown below, the equivalent units in beginning inventory are subtracted from the equivalent units of production per the weighted-average method to obtain the equivalent units of production under

the FIFO method.

As shown below, the equivalent units in beginning inventory are subtracted from the equivalent units of production per the weighted-average method to obtain the equivalent units of production under

the FIFO method.


4-65


Compute the cost per Compute the cost per equivalent unit using the equivalent unit using the

FIFO method.FIFO method.


4-66

Cost per Equivalent Unit - FIFO

Let’s revisit the Double Diamond Skis Shaping and Milling Department for the Month of May to prepare our production report.

Beginning work in process: 200 unitsMaterials: 55% complete $ 9,600Conversion: 30% complete 5,575

$15, 175

Production started during May 5,000 unitsProduction completed during May 4,800 units


Ending work in process: 400 unitsMaterials: 40% completeConversion: 25% complete

Beginning work in process: 200 unitsMaterials: 55% complete $ 9,600Conversion: 30% complete 5,575

$15, 175

Production started during May 5,000 unitsProduction completed during May 4,800 units


Ending work in process: 400 unitsMaterials: 40% completeConversion: 25% complete


4-67


The formula for computing the cost per equivalent unit under FIFO method is :

Cost perequivalent

unit

=Cost added during the period

Equivalent units of production


4-68



Costs added in the Shaping and Milling Department 719,500$ 368,600$ 350,900$


Cost per equivalent unit 76.00$ 72.50$ Total cost per equivalent unit = $76.00 + $72.50 = $148.50


4-69


Assign costs to units using Assign costs to units using the FIFO method.the FIFO method.


4-70

Applying Costs - FIFO

Step 1Step 1: Record the equivalent units of production in ending work in process inventory.





4-71


Step 2Step 2: Record the cost per equivalent unit.





4-72


Step 3Step 3: Compute the cost of ending work in process inventory.





4-73

Cost of Units Transferred Out

Step 1Step 1: Record the cost in beginning work in process inventory.

Materials Conversion TotalUnits transferred out: Cost in beginning work in process (WIP) 9,600$ 5,575$ 15,175$ Cost to complete beginning WIP: Equivalent units to complete 90 140 Cost per equivalent unit 76.00$ 72.50$ Cost to complete beginning WIP 6,840$ 10,150$ 16,990$ Cost of units started and completed in May Units started and completed in May 4,600 4,600 Cost per equivalent unit 76.00$ 72.50$ Cost of units started and completed in May 349,600$ 333,500$ 683,100$ Cost of units transferred out 715,265$



4-74


Step 2Step 2: Compute the cost to complete the units in beginningwork in process inventory.




4-75


Step 3Step 3: Compute the cost of units started and completed this period.




4-76


Step 4Step 4: Compute the total cost of units transferred out.




4-77

Reconciling Costs





4-78

Reconciling Costs





4-79

A Comparison of Costing Methods

In a lean production environment, FIFO and In a lean production environment, FIFO and weighted-average methods yield similar weighted-average methods yield similar

unit costs.unit costs.

In a lean production environment, FIFO and In a lean production environment, FIFO and weighted-average methods yield similar weighted-average methods yield similar

unit costs.unit costs.

When considering cost control, FIFO is superior When considering cost control, FIFO is superior to weighted-average because it does not mix to weighted-average because it does not mix costs of the current period with costs of the costs of the current period with costs of the

prior period.prior period.

When considering cost control, FIFO is superior When considering cost control, FIFO is superior to weighted-average because it does not mix to weighted-average because it does not mix costs of the current period with costs of the costs of the current period with costs of the

prior period.prior period.


Appendix 4B

Service Department Allocations


4-81

Operating Departments

AnAn operating departmentoperating department carries out carries out the central purpose of the organization the central purpose of the organization

AnAn operating departmentoperating department carries out carries out the central purpose of the organization the central purpose of the organization

The The Accounting Accounting Department Department

at your at your University.University.

The The Accounting Accounting Department Department

at your at your University.University.

An An Assembly Assembly

Department Department at General at General

Motors.Motors.

An An Assembly Assembly

Department Department at General at General

Motors.Motors.


4-82

Service Departments

AA service departmentservice department does not directly does not directly engage in operating activities. engage in operating activities.

AA service departmentservice department does not directly does not directly engage in operating activities. engage in operating activities.

The Accounting Department

at Macys

The Accounting Department

at Macys

The Human Resources Department

at Walgreens.

The Human Resources Department

at Walgreens.


4-83

Interdepartmental Services

ServiceServiceDepartmentDepartment

OperatingOperatingDepartmentDepartment

Costs of the service Costs of the service department become department become overhead costs to overhead costs to

the operating the operating departmentdepartment


4-84

Allocation Approaches

DirectDirectMethodMethodDirectDirect

MethodMethod

Step-DownStep-DownMethodMethod

Step-DownStep-DownMethodMethod

ReciprocalReciprocalMethodMethod

ReciprocalReciprocalMethodMethod


4-85

Reciprocal Services

ServiceServiceDepartment 1Department 1

ServiceServiceDepartment 2Department 2

When service When service departments provide departments provide

services to each services to each other we call them other we call them

reciprocal services.reciprocal services.


4-86


Allocate service Allocate service department costs to department costs to

operating departments operating departments using the direct method.using the direct method.


4-87

Direct Method

Service Department(Cafeteria)

Service Department(Custodial)

Operating Department(Machining)

Operating Department(Assembly)

Interactionsbetween servicedepartments areignored and all

costs areallocated directly

to operatingdepartments.

Interactionsbetween servicedepartments areignored and all

costs areallocated directly

to operatingdepartments.


4-88

Direct Method

Service Department Allocation Base

Cafeteria Number of employeesCustodial Square feet occupied


4-89

Direct Method

How much of the Cafeteria and Custodial costs should be allocated to each operating department

using the direct method of cost allocation?


4-90

Direct Method

Allocation base: Number of employees

$360,000 ×20

20 + 30= $144,000


4-91

Direct Method


$360,000 ×30

20 + 30= $216,000


4-92

Direct Method

Allocation base: Square feet occupied

$90,000 ×25,000

25,000 + 50,000 = $30,000


4-93

Direct Method


50,000

25,000 + 50,000$90,000 × = $60,000


4-94


To allocate service To allocate service department costs to department costs to

operating departments operating departments using the step-down using the step-down

method.method.


4-95



Step Method

Once a servicedepartment’s costs

are allocated, other service

department costsare not allocated

back to it.




4-96

Step Method

There are three key points to understand regarding the step method:

In both the direct and step methods, any amount of the allocation base attributable to the service department whose cost is being allocated is always ignored.

Any amount of the allocation base that is attributable to a service department whose cost has already been allocated is ignored.

Each service department assigns its own costs to operating departments plus the costs that have been allocated to it from other service departments.


4-97

Step Method

Service Department Allocation Base

Cafeteria Number of employeesCustodial Square feet occupied

We will use the same data used in the direct method example.


4-98

Step Method

Allocate Cafeteria costs first sinceit provides more service than Custodial.

Allocate Cafeteria costs first sinceit provides more service than Custodial.


4-99

Step Method

$360,000 ×10

10 + 20 + 30= $60,000



4-100

Step Method

$360,000 ×20

10 + 20 + 30= $120,000



4-101

Step Method

$360,000 ×30

10 + 20 + 30= $180,000



4-102

Step Method

New total = $90,000 original Custodial cost plus $60,000 allocated from the Cafeteria.


4-103

Step Method

$150,000 ×25,000

25,000 + 50,000 = $50,000



4-104

Step Method

$150,000 ×50,000

25,000 + 50,000 = $100,000



4-105

Reciprocal Method

Interdepartmentalservices are given

full recognitionrather than partialrecognition as withthe step method.





Because of its mathematical complexity, the reciprocal method is rarely used.

Because of its mathematical complexity, the reciprocal method is rarely used.


4-106 Quick Check Datafor Direct and Step Methods

Allocation bases:Business school administration costs (ADMIN): Number of employees

Business Administration computer services (BACS): Number of personal computers

The direct method of allocation is used.


4-107

Quick Check

How much cost will be allocated from Administration to Accounting? a. $ 36,000b. $144,000c. $180,000d. $ 27,000



4-108



Quick Check

$180,000 ×20

20 + 80= $36,000


4-109

Quick Check

How much total cost will be allocated from ADMIN and BACS combined to the Accounting Department?a. $ 52,500b. $135,000c. $270,000d. $ 49,500



4-110

Quick Check



$90,000 ×18

18 + 102= $13,500


4-111

Quick Check Data

Allocation bases:Business school administration costs (ADMIN): Number of employees

Business administration computer services (BACS): Number of personal computers

The step method of allocation is used.


4-112

Quick Check

How much total cost will be allocated from ADMIN and BACS combined to the Accounting Department?a. $35,250b. $49,072c. $18,000d. $26,333



4-113



Quick Check


4-114

End of Chapter 4

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Chapter Four