6 MANY PRODUCTION COSTS CANNOT BE TRACED CEMENT, BRICKS, OR GASOLINE...

3-6 Many production costs cannot be traced

cement, bricks, or gasoline, is produced for long

to a particular product or job, but rather are in-

periods.

curred as a result of overall production activities.

Therefore, to be assigned to products, such costs

must be allocated to the products in some man-