2-1

Job-Order Costing
Chapter 2
PowerPoint Authors:
Susan Coomer Galbreath, Ph.D., CPA
Jon A. Booker, Ph.D., CPA, CIA
Cynthia J. Rooney, Ph.D., CPA

Copyright © 2015 by McGraw-Hill Education. All rights reserved.

 2-2

Job-Order Costing: An Overview

Job-order costing systems are used

when:
1. Many different products are produced each period.
2. Products are manufactured to order.
3. The unique nature of each order requires tracing or
allocating costs to each job, and maintaining cost
records for each job.
 2-3

Job-Order Costing: An Overview

Examples of companies that

would use job-order costing include:
1. Boeing (aircraft manufacturing)
2. Bechtel International (large scale construction)
3. Walt Disney Studios (movie production)
 2-4

Job-Order Costing – An Example

Direct Costs

Direct Materials Charge

Job No. 1 direct
material and
Direct Labor
Job No. 2 direct labor
costs to each
Job No. 3 job as work
is performed.
 2-5

Job-Order Costing – An Example

Manufacturing
Direct Costs
Overhead,
Direct Materials including
Job No. 1 indirect
materials and
Direct Labor indirect labor,
Job No. 2
Indirect Costs are allocated to
Manufacturing jobs rather than
Job No. 3
Overhead directly traced to
each job.
 2-6

The Job Cost Sheet

PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 4
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount

Cost Summary Units Shipped

Direct Materials Date Number Balance
Direct Labor
Manufacturing Overhead
Total Cost
Unit Product Cost
 2-7

Measuring Direct Materials Cost

PearCo Materials Requisition Form
Requisition No. X7 - 6890 Date March 4
Job No. A - 143
Department B3

Description Quantity Unit Cost Total Cost

2 x 4, 12 feet 12 $ 3.00 $ 36.00
1 x 6, 12 feet 20 4.00 80.00
$ 116.00

Authorized
Signature Will E. Delite
 2-8

Measuring Direct Materials Cost

PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 4
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor
Manufacturing Overhead
Total Cost
Unit Product Cost
 2-9

Measuring Direct Labor Costs

PearCo Employee Time Ticket

Time Ticket No. 36 Date March 5

Employee I. M. Skilled Station 42

Starting Ending Hours Hourly

Time Time Completed Rate Amount Job No.
0800 1600 8.00 $ 11.00 $ 88.00 A-143

Totals 8.00 $ 11.00 $ 88.00 A-143

Supervisor C. M. Workman
 2-10

Job-Order Cost Accounting

PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 4
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor $ 88
Manufacturing Overhead
Total Cost
Unit Product Cost
 2-11

Learning Objective 2-1

Compute a predetermined
overhead rate.
 2-12

Why Use an Allocation Base?

An allocation base, such as direct labor hours,
direct labor dollars, or machine hours, is used to
assign manufacturing overhead to individual jobs.
We use an allocation base because:
a. It is impossible or difficult to trace overhead costs to particular
jobs.
b. Manufacturing overhead consists of many different items
ranging from the grease used in machines to the production
manager’s salary.
c. Many types of manufacturing overhead costs are fixed even
though output fluctuates during the period.
 2-13

Manufacturing Overhead Application

The predetermined overhead rate
(POHR) used to apply overhead to jobs
is determined before the period begins.
Estimated total manufacturing
overhead cost for the coming period
POHR =
Estimated total units in the
allocation base for the coming period

Ideally, the allocation base

is a cost driver that causes
overhead.
 2-14

The Need for a POHR

Predetermined overhead rates that rely upon

estimated data are often used because:
1. Actual overhead for the period is not
known until the end of the period, thus
inhibiting the ability to estimate job costs
during the period.
2. Actual overhead costs can fluctuate
seasonally, thus misleading decision
makers.
 2-15

Computing Predetermined Overhead

Rates
The predetermined overhead rate is computed before the period begins
using a four-step process.
1. Estimate the total amount of the allocation base (the denominator)
that will be required for next period’s estimated level of production.
2. Estimate the total fixed manufacturing overhead cost for the coming
period and the variable manufacturing overhead cost per unit of the
allocation base.
3. Use the following equation to estimate the total amount of
manufacturing overhead: Y = a + bX
Where,
Y = The estimated total manufacturing overhead cost
a = The estimated total fixed manufacturing overhead cost
b = The estimated variable manufacturing overhead cost
per unit of the allocation base
X = The estimated total amount of the allocation base.
4. Compute the predetermined overhead rate.
 2-16

Learning Objective 2-2

Apply overhead cost to jobs

using a predetermined
overhead rate.
 2-17

Overhead Application Rate

PearCo estimates that it will require 160,000 direct labor-hours to meet the
coming period’s estimated production level. In addition, the company
estimates total fixed manufacturing overhead at $200,000, and variable
manufacturing overhead costs of $2.75 per direct labor hour.
Y = a + bX
Y = $200,000 + ($2.75 per direct labor-hour × 160,000 direct labor-hours)
Y = $200,000 + $440,000
Y = $640,000

$640,000 estimated total manufacturing overhead

POHR =
160,000 estimated direct labor hours (DLH)

POHR = $4.00 per direct labor-hour

 2-18

Job-Order Cost Accounting

PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 4
Date Completed March 5
Department B3 Units Completed 2
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88 8 $ 4 $ 32

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor $ 88
Manufacturing Overhead $ 32
Total Cost
Unit Product Cost
 2-19

Learning Objective 2-3

Compute the total cost and

average cost per unit of a
job.
 2-20

Job-Order Cost Accounting

PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 4
Date Completed March 5
Department B3 Units Completed 2
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88 8 $ 4 $ 32

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor $ 88
Manufacturing Overhead $ 32
Total Cost $ 236
Unit Product Cost
 2-21

Job-Order Cost Accounting

PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 4
Date Completed March 5
Department B3 Units Completed 2
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88 8 $ 4 $ 32

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor $ 88
Manufacturing Overhead $ 32
Total Cost $ 236
Unit Product Cost $ 118
 2-22

Quick Check 
Job WR53 at NW Fab, Inc. required $200 of direct
materials and 10 direct labor hours at $15 per hour.
Estimated total overhead for the year was $760,000
and estimated direct labor hours were 20,000. What
would be recorded as the cost of job WR53?
a. $200.
b. $350.
c. $380.
d. $730.
 2-23

Quick Check 
Job WR53 at NW Fab, Inc. required $200 of direct
materials and 10 direct labor hours at $15 per hour.
Estimated total overhead for the year was $760,000
and estimated direct labor hours were 20,000. What
would be recorded as the cost of job WR53?
a. $200. POHR = $760,000/20,000 hours $38
b. $350. Direct materials $200
c. $380. Direct labor $15 x 10 hours $150
Manufacturing overhead $38 x 10 hours $380
d. $730. Total cost $730
 2-24

Learning Objectives 2-4 and 2-5

Learning Objective 2-4 Understand
the flow of costs in a job-order costing
system and prepare appropriate
journal entries to record costs.

Learning Objective 2-5

Use T-accounts to show the flow of
costs in a job-order costing system.
 2-25

Key Definitions
1. Raw materials include any materials that go
into the final product.
2. Work in process consists of units of production
that are only partially complete and will require
further work before they are ready for sale to
customers.
3. Finished goods consist of completed units of
product that have not been sold to customers.
4. Cost of goods manufactured include the
manufacturing costs associated with the goods
that were finished during the period,
 2-26

Flow of Costs: A Conceptual Overview

Balance Sheet Income
Costs Inventories Statement
Expenses
Material Purchases Raw Materials

Direct Labor Work in

Process
Manufacturing
Overhead Cost of
Finished
Goods
Goods
Sold

Selling and Period Costs Selling and

Administrative Administrative
 2-27

Job-Order Costing: The Flow of Costs

The transactions (in

T-account and journal
entry form) that capture
the flow of costs in a
job-order costing
system are illustrated on
the following slides.
 2-28

The Purchase and Issue of Raw

Materials: T-Account Form

Raw Materials Work in Process

 Material  Direct (Job Cost Sheet)
Purchases  Direct
Material
Indirect


s Material
Material s
s
Mfg. Overhead
Actual Applied
 Indirect

Material
s
 2-29

Cost Flows – Material Purchases

On October 1, Smith Corporation had
$5,000 in raw materials on hand. During the
month, the company purchased $45,000 in
raw materials.
(1)
Raw Materials 45,000
Accounts Payable 45,000
 2-30

Issue of Direct and Indirect Materials

On October 3, Smith had $43,000 in raw
materials requisitioned from the storeroom
for use in production. These raw materials
included $40,000 of direct and $3,000 of
indirect materials.
(2)
Work in Process 40,000
Manufacturing Overhead 3,000
Raw Materials 43,000
 2-31

The Recording of Labor Costs

Salaries and Work in Process
Wages Payable (Job Cost Sheet)
 Direct  Direct
Labor
 Indirect Material
Direct
Labor s
Labor

Mfg. Overhead
Actual Applied
 Indirect

 Material
Indirect
s
Labor
 2-32

The Recording of Labor Costs

During the month the employee time tickets
included $35,000 of direct labor and $12,000
for indirect labor.
(3)
Work in Process 35,000
Manufacturing Overhead 12,000
Salaries and Wages Payable 47,000
 2-33

Recording Actual Manufacturing

Overhead Costs
Salaries and Work in Process
Wages Payable (Job Cost Sheet)
 Direct  Direct
Labor
 Indirect Material
Direct
Labor s
Labor
Mfg. Overhead
Actual Applied
 Indirect

 Indirect
Material
Labor
s
 Other

Overhea
 2-34

Recording Actual Manufacturing

Overhead Costs
During the month the company incurred the
following actual overhead costs:
1. Utilities (heat, water, and power) $1,700
2. Depreciation of factory equipment $2,900
3. Property taxes payable on factory $1,000
(4)
Manufacturing Overhead 5,600
Utilities Payable 1,700
Accumulated Depreciation 2,900
Property Taxes Payable 1,000
 2-35

Applying Manufacturing Overhead

Salaries and Work in Process
Wages Payable (Job Cost Sheet)
 Direct  Direct
Labor
 Indirect Material
Direct
Labor s
Labor
Mfg. Overhead  Overhead
Actual Applied Applied
 Indirect
If actual and applied
 Overhead manufacturing overhead
 Indirect
Material Applied are not equal, a year-end
Labor
s to Work adjustment is required.
 Other
in
Overhea
 2-36

Applying Manufacturing Overhead

Smith uses a predetermined overhead
rate of $3.50 per machine-hour. During the
month, 5,000 machine-hours were worked
on jobs.
(5)
Work in Process 17,500
Manufacturing Overhead 17,500
(5,000 machine hours × $3.50 = $17,500)
 2-37

Accounting for Nonmanufacturing

Cost
Nonmanufacturing costs are not assigned to
individual jobs, rather they are expensed in the
period incurred.

Examples:
1. Salary expense of employees
who work in a marketing, selling,
or administrative capacity.
2. Advertising expenses are expensed
in the period incurred.
 2-38

Accounting for Nonmanufacturing

Cost
During the month, Smith incurred but
has not paid sales salaries of $2,000,
and advertising expense of $750.
(6)
Salaries Expense 2,000
Advertising Expense 750
Salaries Payable 2,000
Accounts Payable 750
 2-39

Transferring Completed Units

Work in Process Finished Goods

(Job Cost Sheet )
 Direct Cost of
Cost of Goods
Material Goods Manufacture
 Direct
s Manufactured d
Labor
 Overhead

Applied
 2-40

Transferring Completed Units

During the period, Smith completed jobs

with a total cost of $27,000.
(9)
Finished Goods 27,000
Work in Process 27,000
 2-41

Transferring Units Sold

Work in Process Finished Goods
(Job Cost Sheet)
 Direct  Cost Cost
Cost of of
Material of Goods Goods
 Direct
s Goods Mfd. Sold
Labor
 Overhead Mfd.
Applied Cost of Goods Sold
 Cost
of
Goods
Sold
 2-42

Transferring Units Sold

Smith sold the $27,000 in Finished Goods
Inventory to customers for $43,500 on
account.
(10)
Accounts Receivable 43,500
Sales 43,500

Cost of Goods Sold 27,000

Finished Goods 27,000
 2-43

Learning Objective 2-6

Prepare schedules of cost of

goods manufactured and
cost of goods sold and an
income statement.
 2-44

Schedule of Cost of Goods

Manufactured: Key Concepts

This schedule contains three

types of costs, namely direct It calculates the
materials, direct labor, and manufacturing
manufacturing overhead. costs associated
with goods that
It calculates the cost of raw were finished
material and direct labor used during the
in production and the amount period.
of manufacturing overhead
applied to production.
 2-45

Product Cost Flows

Manufacturing Work
Raw Materials Costs In Process

Beginning raw Direct materials

materials inventory
+ Raw materials
purchased
= Raw materials
available for use
in production
– Ending raw materials
inventory
= Raw materials used
As items are removed from raw
in production materials inventory and placed into
the production process, they are
called direct materials.
 2-46

Product Cost Flows

Manufacturing Work
Raw Materials Costs In Process

Beginning raw Direct materials

materials inventory + Direct labor
+ Raw materials + Mfg. overhead applied
purchased = Total manufacturing
= Raw materials costs
available for use
in production Conversion
– Ending raw materials costs are costs
inventory
= Raw materials used
incurred to
in production convert the
direct material
into a finished
product.
 2-47

Product Cost Flows

Manufacturing Work
Raw Materials Costs In Process

Beginning raw Direct materials Beginning work in

materials inventory + Direct labor process inventory
+ Raw materials + Mfg. overhead applied + Total manufacturing
purchased = Total manufacturing costs
= Raw materials costs = Total work in
available for use process for the
in production period
– Ending raw materials
inventory All manufacturing costs added to
= Raw materials used production during the period are
in production
added to the beginning balance of
work in process.
 2-48

Product Cost Flows

Manufacturing Work
Raw Materials Costs In Process

Beginning raw Direct materials Beginning work in

materials inventory + Direct labor process inventory
+ Raw materials + Mfg. overhead applied + Total manufacturing
purchased = Total manufacturing costs
= Raw materials costs = Total work in
available for use process for the
in production period
– Ending raw materials – Ending work in
inventory process inventory
= Raw materials used = Cost of goods
Costs associated with the goods that
in production manufactured

are completed during the period are

transferred to finished goods
inventory.
 2-49

Product Cost Flows

Work
In Process Finished Goods

Beginning work in Beginning finished

process inventory goods inventory
+ Manufacturing costs + Cost of goods
for the period manufactured
= Total work in process = Cost of goods
for the period available for sale
– Ending work in - Ending finished
process inventory goods inventory
= Cost of goods Cost of goods
manufactured sold
 2-50

Quick Check 
Beginning raw materials inventory was $32,000.
During the month, $276,000 of raw material
was purchased. A count at the end of the
month revealed that $28,000 of raw material
was still present. What is the cost of direct
material used?
a. $276,000
b. $272,000
c. $280,000
d. $ 2,000
 2-51

Quick Check 
Beginning raw materials inventory was $32,000.
During the month, $276,000 of raw material
was purchased. A count at the end of the
month revealed that $28,000 of raw material
was still present. What is the cost of direct
material used?
a. $276,000 Beg. raw materials $ 32,000
+ Raw materials
b. $272,000 purchased 276,000
= Raw materials available
c. $280,000 for use in production $ 308,000
– Ending raw materials
d. $ 2,000 inventory 28,000
= Raw materials used
in production $ 280,000
 2-52

Quick Check 

Direct materials used in production totaled

$280,000. Direct labor was $375,000, and
$180,000 of manufacturing overhead was added
to production for the month. What were total
manufacturing costs incurred for the month?
a. $555,000
b. $835,000
c. $655,000
d. Cannot be determined.
 2-53

Quick Check 

Direct materials used in production totaled

$280,000. Direct labor was $375,000, and
$180,000 of manufacturing overhead was added
to production for the month. What were total
manufacturing costs incurred for the month?
a. $555,000
b. $835,000
c. $655,000
d. Cannot be determined.
Direct Materials $ 280,000
+ Direct Labor 375,000
+ Mfg. Overhead Applied 180,000
= Mfg. Costs Incurred
for the Month $ 835,000
 2-54

Quick Check 
Beginning work in process was $125,000.
Manufacturing costs added to production for the
month were $835,000. There were $200,000 of
partially finished goods remaining in work in
process inventory at the end of the month.
What was the cost of goods manufactured
during the month?
a. $1,160,000
b. $ 910,000
c. $ 760,000
d. Cannot be determined.
 2-55

Quick Check 
Beginning work in process was $125,000.
Manufacturing costs added to production for the
month were $835,000. There were $200,000 of
partially finished goods remaining in work in
process inventory at the end of the month.
What was the cost of goods manufactured
during the month?
a. $1,160,000 Beginning work in

b. $ 910,000 process inventory

+ Mfg. costs incurred
$ 125,000

c. $ 760,000 for the period

= Total work in process
835,000

d. Cannot be determined. during the period

– Ending work in
$ 960,000

process inventory 200,000

= Cost of goods
manufactured $ 760,000
 2-56

Quick Check 
Beginning finished goods inventory was $130,000.
The cost of goods manufactured for the month
was $760,000. The ending finished goods
inventory was $150,000. What was the cost of
goods sold for the month?
a. $ 20,000
b. $740,000
c. $780,000
d. $760,000
 2-57

Quick Check 
Beginning finished goods inventory was $130,000.
The cost of goods manufactured for the month
was $760,000. The ending finished goods
inventory was $150,000. What was the cost of
goods sold for the month?
a. $ 20,000 $130,000 + $760,000 = $890,000
b. $740,000 $890,000 - $150,000 = $740,000
c. $780,000
d. $760,000
 2-58

Learning Objective 2-7

Compute underapplied or
overapplied overhead cost
and prepare the journal
entry to close the balance in
Manufacturing Overhead
to the appropriate
accounts.
 2-59

Underapplied and Overapplied

Overhead―A Closer Look
The difference between the overhead cost applied to
Work in Process and the actual overhead costs of a
period is referred to as either underapplied or
overapplied overhead.
Underapplied overhead Overapplied overhead
exists when the amount of exists when the amount of
overhead applied to jobs overhead applied to jobs
during the period using the during the period using the
predetermined overhead predetermined overhead
rate is less than the total rate is greater than the total
amount of overhead actually amount of overhead actually
incurred during the period. incurred during the period.
 2-60

Overhead Application Example

PearCo’s actual overhead for the year was
$650,000 with a total of 170,000 direct labor hours
worked on jobs.
How much total overhead was applied to PearCo’s
jobs during the year? Use PearCo’s
predetermined overhead rate of $4.00 per direct
labor hour.

Overhead Applied During the Period

Applied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000
 2-61

Overhead Application Example

PearCo’s actual overhead for the year was
$650,000 with a total of 170,000 direct labor hours
worked on jobs.
HowPearCo has overhead
much total overapplied
was applied to PearCo’s
overhead for the
jobs during theyear
year? Use PearCo’s
by $30,000. overhead
predetermined What will rate of $4.00 per direct
PearCo do? labor hour.

Overhead Applied During the Period

Applied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000
 2-62

Quick Check 
Tiger,
Tiger, Inc.
Inc. had
had actual
actual manufacturing
manufacturing overhead
overhead
costs
costs of
of $1,210,000
$1,210,000 and
and aa predetermined
predetermined
overhead
overhead rate
rate of
of $4.00
$4.00 per
per machine
machine hour.
hour. Tiger,
Tiger,
Inc.
Inc. worked
worked 290,000
290,000 machine
machine hours
hours during
during the
the
period.
period. Tiger’s
Tiger’s manufacturing
manufacturing overhead
overhead is:
is:
a.
a. $50,000
$50,000 overapplied.
overapplied.
b.
b. $50,000
$50,000 underapplied.
underapplied.
c.
c. $60,000
$60,000 overapplied.
overapplied.
d.
d. $60,000
$60,000 underapplied.
underapplied.
 2-63

Quick Check 
Tiger,
Tiger, Inc.
Inc. had
had actual
actual manufacturing
manufacturing overhead
overhead
costs
costs of
of $1,210,000
$1,210,000 and
and aa predetermined
predetermined
overhead
overhead rate
rate of
of $4.00
$4.00 per
per machine
machine hour.
hour. Tiger,
Tiger,
Inc.
Inc. worked
worked 290,000
290,000 machine
machine hours
hours during
during the
the
period.
period. Tiger’s
Tiger’s manufacturing
manufacturing overhead
overhead is:
is:
a.
a. $50,000
$50,000 overapplied.
overapplied.
b.
b. $50,000
$50,000 underapplied.
underapplied.
Overhead
Overhead Applied
Applied
$4.00
$4.00 per
per hour
hour ×× 290,000
290,000 hours
hours
c.
c. $60,000
$60,000 overapplied.
overapplied. == $1,160,000
$1,160,000
d.
d. $60,000
$60,000 underapplied.
underapplied.Underapplied
Underapplied Overhead
Overhead
$1,210,000
$1,210,000 -- $1,160,000
$1,160,000
== $50,000
$50,000
 2-64

Disposition of Under- or Overapplied

Overhead
PearCo’s Disposition

$30,000 is
closed out to
Cost of Goods Sold.

Manufacturing Overhead 30,000

Cost of Goods Sold 30,000

If there had been underapplied overhead the debits

and credits would be reversed.
 2-65

Quick Check 

What
What effect
effect will
will the
the overapplied
overapplied overhead
overhead
have
have on
on PearCo’s
PearCo’s netnet operating
operating income?
income?
a.
a. Net
Net operating
operating income
income will
will increase.
increase.
b.
b. Net
Net operating
operating income
income will
will be
be unaffected.
unaffected.
c.
c. Net
Net operating
operating income
income will
will decrease..
decrease..
 2-66

Quick Check 

What
What effect
effect will
will the
the overapplied
overapplied overhead
overhead
have
have on
on PearCo’s
PearCo’s netnet operating
operating income?
income?
a.
a. Net
Net operating
operating income
income will
will increase.
increase.
b.
b. Net
Net operating
operating income
income will
will be
be unaffected.
unaffected.
c.
c. Net
Net operating
operating income
income will
will decrease.
decrease.
 2-67

Multiple Predetermined Overhead

Rates
To this point, we have assumed that there is a single
predetermined overhead rate called a plantwide
overhead rate.

Large companies May be more complex

often use multiple but . . .
predetermined
overhead rates.
May be more accurate because
it reflects differences across
departments.
 2-68

Job-Order Costing in Service Companies

Job-order costing is used in many different types

of service companies. For example, law firms,
accounting firms, and medical treatment.
 2-69

End of Chapter 2