CHAPTER 5:

Systems Design:
Job-Order Costing

Prepared by
Shannon Butler,
CPA, CA
Carleton University
 Learning Objectives Part 1
1 Distinguish between process costing and job-order
costing, and identify the production or service
processes that fit with each costing method.
2 Recognize the flow of costs through a job-order
costing system.
3 Compute predetermined overhead rates, and explain
why estimated overhead costs (rather than actual
overhead costs) are used in the costing process.
4 Record the journal entries that reflect the flow of costs
in a job-order costing system.

© 2021 McGraw-Hill Limited 5-2

 Learning Objectives Part 2
5 Apply overhead cost to work in process using a
predetermined overhead rate.
6 Prepare schedules of cost of goods manufactured and
cost of goods sold.
7 Compute underapplied or overapplied overhead cost,
and prepare the journal entry to close the balance in
manufacturing overhead to the appropriate accounts.
8 (Appendix 5A) Explain the implications of basing the
predetermined overhead rate on activity at full
capacity rather than on estimated activity for the
period.

© 2021 McGraw-Hill Limited 5-3

Types of Product Costing Systems 1

Process Job-Order
Costing Costing
(Chapter 6) (Chapter 5)

© 2021 McGraw-Hill Limited 5-4

 Types of Product Costing Systems 2

Process Job-Order
Costing Costing
(Chapter 6) (Chapter 5)

Example companies:
1. St. Mary’s Cement (cement mixing)
2. Petro-Canada (refining oil)
3. Coca-Cola (mixing and bottling beverages)

© 2021 McGraw-Hill Limited 5-5

 Types of Product Costing Systems 3

Process Job-Order
Costing Costing
(Chapter 6) (Chapter 5)

• Many different products are produced each period.

• Products are manufactured to order.
• The unique nature of each order requires tracing or
allocating costs to each job, and maintaining cost records for
each job.

© 2021 McGraw-Hill Limited 5-6

 Types of Product Costing Systems 4

Process Job-Order
Costing Costing
(Chapter 6) (Chapter 5)

Example companies:
1. Bombardier (aircraft manufacturing)
2. Bechtel International (large scale construction)
3. Hallmark (greeting card design and printing)

© 2021 McGraw-Hill Limited 5-7

 Quick Check 

Which of the following companies would be

likely to use job-order costing rather than process
costing?
Need to know the cost of each product separately from the cost of the other
products in job order
a. Scott Paper Company for Kleenex.
b. Architects.
c. Heinz for ketchup.
d. Caterer for a wedding reception.
e. Builder of commercial fishing vessels.

© 2021 McGraw-Hill Limited 5-8

 Quick Check 

Which of the following companies would be

likely to use job-order costing rather than process
costing?

Answer:
b. Architects.

d. Caterer for a wedding reception.

e. Builder of commercial fishing vessels.

© 2021 McGraw-Hill Limited 5-9

Job-Order Costing – An Overview 1

Direct Materials Charge direct

Job No. 1
material and
Direct Labour direct labour
Job No. 2
costs to each
job as work is
Job No. 3
performed.

© 2021 McGraw-Hill Limited 5-10

Job-Order Costing – An Overview 2

Manufacturing
Overhead,
Direct Materials including
Job No. 1 indirect
materials and
Direct Labour
Job No. 2 indirect labour,
are allocated to
Manufacturing all jobs rather
Job No. 3
Overhead than directly
traced to each
job.
© 2021 McGraw-Hill Limited 5-11
 Measuring Direct Materials Cost 1
• Materials Requisition form is a document that:
1. Specifies the type and quantity of materials to
be drawn from the storeroom and
2. Identifies the job to which the costs of the
materials are to be charged.
• The form controls the flow of materials into
production and also makes entries in the
accounting records.

© 2021 McGraw-Hill Limited 5-12

 Measuring Direct Materials Cost 2
Exhibit 5-1 Materials Requisition Form

© 2021 McGraw-Hill Limited 5-13

 The Job Cost Sheet

• A job cost sheet is

a form prepared
for each separate
job that records
the materials,
labour, and
overhead costs
charged to the
job.

© 2021 McGraw-Hill Limited 5-14

 Measuring Direct Labour Costs 1
• Direct labour cost is handled in a similar way as direct
materials cost.
• Direct labour consists of labour charges that are easily
traced to a particular job.
• Many companies use a computerized systems to
maintain employee time tickets.
• Only direct labour costs get posted to the job cost
sheet, whereas indirect labour is part of manufacturing
overhead and does not get posted on a job cost sheet.

© 2021 McGraw-Hill Limited 5-15

 Measuring Direct Labour Costs 2

Exhibit 5-3 Employee Time Ticket

© 2021 McGraw-Hill Limited 5-16

Computing Predetermined Overhead
Rates 1
• An allocation base, such as direct labour hours, direct labour
dollars, or machine hours, is used to assign manufacturing
overhead to individual jobs.
We use an allocation base because:
1. It is impossible or difficult to trace overhead costs to particular
jobs.
2. Manufacturing overhead consists of many different items ranging
from the grease used in machines to the production manager’s
salary.
3. Many types of manufacturing overhead costs are fixed even though
output fluctuates during the period.
4. The timing of payment of manufacturing overhead costs often
varies
© 2021 McGraw-Hill Limited 5-17
Computing Predetermined Overhead
Rates 2
• The predetermined overhead rate (POHR) used to
apply overhead to jobs is determined before the
period begins.
Estimated total manufacturing
overhead cost
POHR =
Estimated total units in the
allocation base

© 2021 McGraw-Hill Limited 5-18

 Overhead Application

Based on estimates, and

determined before the
period begins.

Overhead applied = POHR × Actual activity

Amount of the allocation base

incurred by the job

© 2021 McGraw-Hill Limited 5-19

 Predetermined Overhead Rate
Estimated total manufacturing
overhead cost
POHR =
Estimated total units in the
allocation base

$320,000
POHR =
40,000 direct labour hours (DLH)

POHR = $8.00 per DLH

• If there were 27 direct labour-hours charged to Job 2B47,
then a total of $216 ($8/DLH x 27 DLHs) of overhead cost
would be applied to the job.
© 2021 McGraw-Hill Limited 5-20
 A Completed Job Cost Sheet
Exhibit 5-4 A
Completed Job Cost
Sheet

© 2021 McGraw-Hill Limited 5-21

 The Need for a POHR
• Using a predetermined rate makes it possible to
estimate total job costs sooner.
• Actual overhead for the period is not
known until the end of the period.
• Predetermined rate is based on estimates rather than
actual results
• Predetermined overhead rate is computed before the
period begins and used to apply overhead cost to jobs
throughout the period.

© 2021 McGraw-Hill Limited 5-22

 Choice of an Allocation Base
for Overhead Cost
• The allocation base used in the POHR should drive the
overhead cost.
• A cost driver is a factor that causes overhead costs.
• If the base used does not drive the costs then the results
will be inaccurate overhead rates and distorted product
costs.
• A common allocation base is direct labour.

© 2021 McGraw-Hill Limited 5-23

 Computation of the Unit Cost

• The average unit cost should not be interpreted

as the costs that would actually be incurred if
an additional unit were produced.
• Fixed overhead would not change if another
unit were produced, so the incremental cost of
another unit may be somewhat less than the
average unit cost.

© 2021 McGraw-Hill Limited 5-24

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

© 2021 McGraw-Hill Limited 5-25

 Quick Check 
Job WR53 at NW Fab, Inc. required $200 of direct
materials and 10 direct labour hours at $15 per hour.
Estimated total overhead for the year was $760,000
and estimated direct labour hours were 20,000. What
would be recorded as the cost of job WR53?

Answer:
d. $730.

© 2021 McGraw-Hill Limited 5-26

 Summary of Document Flows
Exhibit 5-5 The Flow of
Documents in a Job-Order
Costing System

© 2021 McGraw-Hill Limited 5-27

Job-Order Costing: The Flow of
Costs
• We will now take a more detailed look at
the flow of costs.
• We will look at both the T-account and
journal entry form, that capture the flow of
costs in a job-order costing system.

© 2021 McGraw-Hill Limited 5-28

 The Purchase and Issue of Raw
Materials
Raw Materials
Inventory Work in Process
Material  Direct Inventory
Purchases Materials (Job Cost Sheet)
 Indirect

Materials
Direct
Materials

Mfg. Overhead
Actual Applied
 Indirect

Materials

© 2021 McGraw-Hill Limited 5-29

Cost Flows – Material Purchases

Raw material purchases are recorded in an

inventory account.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Raw Materials Inventory XXX
Accounts Payable XXX

© 2021 McGraw-Hill Limited 5-30

 Cost Flows – Material Usage
Direct materials issued to a job increase Work in
Process and decrease Raw Materials. Indirect
materials used are charged to Manufacturing
Overhead and also decrease Raw Materials.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Work in Process Inventory XXX
Manufacturing Overhead XXX
Raw Materials Inventory XXX

© 2021 McGraw-Hill Limited 5-31

 The Recording of Labour Costs 1
Work in Process
Salaries and Wages Inventory
Payable (Job Cost Sheet)
 Direct  Direct
Materials
 Labou
Indirect  Direct

r
Labour Labour

Mfg. Overhead
Actual Applied
 Indirect

Materials
 Indirect

Labour
© 2021 McGraw-Hill Limited 5-32
 The Recording of Labour Costs 2
The cost of direct labour incurred increases
Work in Process and the cost of indirect labour
increases Manufacturing Overhead.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Work in Process Inventory XXX
Manufacturing Overhead XXX
Salaries and Wages Payable XXX

© 2021 McGraw-Hill Limited 5-33

Recording Actual Manufacturing
Overhead 1
Salaries and Wages Work in Process
Payable Inventory
 Direct (Job Cost Sheet)
 Direct
 Labou
Indirect Materials
r
Labour  Direct

Mfg. Overhead Labour

Actual Applied
 Indirect

Materials
 Indirect

Labour
 Other

Overhea © 2021 McGraw-Hill Limited 5-34

 Recording Actual Manufacturing
Overhead 2
In addition to indirect materials and indirect labour, other
manufacturing overhead costs are charged to the
Manufacturing Overhead account as they are incurred.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Manufacturing Overhead XXX
Accounts Payable XXX
Property Taxes Payable XXX
Prepaid Insurance XXX
Accumulated Depreciation XXX

© 2021 McGraw-Hill Limited 5-35

Applying Manufacturing Overhead 1
Work in Process
Salaries and Wages Inventory
Payable (Job Cost Sheet)
 Direct Direct


Materials
 Labou
Indirect  Direct

r
Labour Labour
 Overhead
Mfg. Overhead
Actual Applied Applied
 Indirect
If actual and applied
Materials  Overhead
 Indirect
manufacturing overhead
Applied to are not equal, a year-end
Labour Work in adjustment is required.
 Other
Process
Overhea © 2021 McGraw-Hill Limited 5-36
Applying Manufacturing Overhead 2

Work in Process is increased when

Manufacturing Overhead is applied to jobs.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Work in Process Inventory XXX
Manufacturing Overhead Applied XXX

© 2021 McGraw-Hill Limited 5-37

The Concept of a Clearing Account

© 2021 McGraw-Hill Limited 5-38

 Non-Manufacturing Cost 1
• Non-manufacturing 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.
© 2021 McGraw-Hill Limited 5-39
 Non-Manufacturing Cost 2
Non-manufacturing costs (period expenses) are
charged to expense as they are incurred.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Salaries Expense XXX
Salaries Payable XXX

Advertising Expense XXX

Accounts Payable XXX

© 2021 McGraw-Hill Limited 5-40

 Cost of Goods Manufactured 1

Work in Process
Inventory Finished Goods
(Job Cost Sheet) Inventory
 Direct  Cost of
Materials
 Cost of
Goods Goods
 Direct
Mfd. Mfd.
Labour
 Overhead

Applied

© 2021 McGraw-Hill Limited 5-41

 Cost of Goods Manufactured 2
As jobs are completed, the Cost of Goods Manufactured is
transferred to Finished Goods from Work in Process. The
sum of all amounts transferred between WIP and Finished
Goods represents the cost of goods manufactured for the
period.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Finished Goods Inventory XXX
Work in Process Inventory XXX

© 2021 McGraw-Hill Limited 5-42

 Cost of Goods Sold 1
Finished Goods
Work in Process
Inventory Inventory
(Job Cost Sheet)  Cost of  Cost of
 Direct Goods Goods
Materials
 Cost of Mfd. Sold
 Direct
Goods
Mfd.
Labour
 Overhead
Cost of Goods Sold
Applied
 Cost of
Goods
Sold

© 2021 McGraw-Hill Limited 5-43

 Cost of Goods Sold 2
When finished goods are sold, two entries
are required: (1) to record the sale, and (2) to
record COGS and reduce Finished Goods
Inventory.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Accounts Receivable XXX
Sales XXX

Cost of Goods Sold XXX

Finished Goods Inventory XXX

© 2021 McGraw-Hill Limited 5-44

 Complications of Overhead
Application
• 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 exists when the amount of overhead
applied to jobs during the period using the predetermined
overhead rate is less than the total amount of overhead actually
incurred during the period.
• Overapplied overhead exists when the amount of overhead
applied to jobs during the period using the predetermined
overhead rate is greater than the total amount of overhead
actually incurred during the period.

© 2021 McGraw-Hill Limited 5-45

 Overhead Application Example 1
• Actual overhead for the year was $650,000 with
a total of 170,000 direct labour hours worked on
jobs.
• How much total overhead was applied to jobs
during the year? Use a predetermined overhead
rate of $4.00 per direct labour hour.

Overhead Applied During the Period

Applied Overhead = POHR × Actual Direct Labour Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000

© 2021 McGraw-Hill Limited 5-46

 Overhead Application Example 2

Overhead Applied During the Period

Applied Overhead = POHR × Actual Direct Labour Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000

• Actual Overhead = $650,000

• Applied Overhead = $680,000
• Therefore, overhead has been 
Overapplied by $30,000.

© 2021 McGraw-Hill Limited 5-47

 Disposition of Underapplied or
Overapplied Overhead 1
• Current accounting standards applicable in Canada
(IAS 2) state that:

Unallocated overheads are recognized as an

expense in the period in which they are incurred.
In periods of abnormally high production, the
amount of fixed overhead allocated to each unit of
production is decreased so that inventories are not
measured above cost.

© 2021 McGraw-Hill Limited 5-48

 Disposition of Underapplied or
Overapplied Overhead 2
• The balance in the manufacturing overhead account
must be treated in one of two ways depending on
whether it was under- or overapplied during the year:
1. If overhead was underapplied, the remaining balance
is closed out to COGS.
2. If overhead was overapplied, the remaining balance is
allocated among WIP, FG, and COGS in proportion to
the overhead applied during the current period in the
ending balances of these accounts.

© 2021 McGraw-Hill Limited 5-49

Close Out Underapplied Overhead
to COGS
Cost
of Goods Sold Mfg. Overhead
Unadjusted Actual Overhead
Balance overhead applied
costs to jobs
$30,000
$650,000 $680,000
Adjusted $30,000
Balance overapplied
$30,000
$0

© 2021 McGraw-Hill Limited 5-50

Allocate Overapplied Overhead
among Accounts 1
Assume the overhead applied in ending Work
in Process Inventory, ending Finished Goods
Inventory, and Cost of Goods Sold is shown
below:

Amount
Work in Process Inventory $ 68,000 10% $ 3,00
Finished Goods Inventory 204,000 30% 9,00
Cost of Goods Sold 408,000 60% 18,00
Total $ 680,000 100% $ 30,00

© 2021 McGraw-Hill Limited 5-51

Allocate Overapplied Overhead
among Accounts 2
We would complete the following allocation
of $30,000 overapplied overhead:

Percent of Allocation of
Amount Total $30,000
Work in process $ 68,000 10% $ 3,000
Finished Goods 204,000 30% 9,000
Cost of Goods Sold 408,000 60% 18,000
Total $ 680,000 100% $ 30,000

© 2021 McGraw-Hill Limited 5-52

 Allocate Overapplied Overhead
among Accounts 3
Percent of Allocation of
Amount Total $30,000
Work in process $ 68,000 10% $ 3,000
Finished Goods 204,000 30% 9,000
Cost of Goods Sold 408,000 60% 18,000
Total $ 680,000 100% $ 30,000

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Manufacturing Overhead 30,000
Work in Process Inventory 3,000
Finished Goods Inventory 9,000
Cost of Goods Sold 18,000

© 2021 McGraw-Hill Limited 5-53

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

© 2021 McGraw-Hill Limited 5-54

 Quick Check 
Tiger, Inc. had actual manufacturing overhead costs of
$1,210,000 and aOverhead
predetermined
Applied overhead rate of
$4.00 per machine hour. Tiger,
$4.00 per hour Inc. worked
× 290,000 290,000
hours
= $1,160,000
machine hours during the period. Tiger’s
Underapplied Overhead
manufacturing overhead is
$1,210,000 – $1,160,000
= $50,000
Answer:
b. $50,000 underapplied.

© 2021 McGraw-Hill Limited 5-55

Summary of Overhead Costs

© 2021 McGraw-Hill Limited 5-56

A General Model of Cost Flow
Exhibit 5-12

© 2021 McGraw-Hill Limited 5-57

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 often use multiple
predetermined overhead rates.
• May be more complex but  May be more
accurate because it reflects differences across
departments.

© 2021 McGraw-Hill Limited 5-58

 Job-Order Costing in Service
Companies Part 1
• Job-order costing is used in service and non-profit
organizations, such as accounting firms, hospitals,
airlines, and repair shops, as well as in
manufacturing companies.
• In an accounting firm, for example, different services
provided to each client are classified as a “job” in our
manufacturing example. Costs of providing that
service are accumulated day by day on a job cost
sheet as the service is being provided.

© 2021 McGraw-Hill Limited 5-59

 Job-Order Costing in Service
Companies Part 2
• The most significant cost categories in a service firm
are direct labour and overhead, for example the cost
of rent, depreciation of office equipment, salaries of
secretarial staff, and so forth.
• These two cost categories are often blended into a
“charge-out rate” for the staff providing service. The
charge-out rate represents the total cost, including
salaries and estimated overhead, of one hour of that
staff person’s time.

© 2021 McGraw-Hill Limited 5-60

The Use of Information Technology

• Technology plays an important part in many

job-order cost systems. When combined with
Electronic Data Interchange (EDI) or a web-
based programming language called
Extensible Markup Language (XML), bar
coding eliminates the inefficiencies and
inaccuracies associated with manual clerical
processes.

© 2021 McGraw-Hill Limited 5-61

End of Chapter Summary Part 1
• Job-order costing is used in situations where
the organization offers many different
products or services, such as in furniture
manufacturers, hospitals, and legal firms.
• Process costing is used where units of
product are homogeneous, such as in flour
milling or cement production.
• Manufacturing overhead costs are assigned
to jobs through use of a predetermined
overhead rate.

© 2021 McGraw-Hill Limited 5-62

End of Chapter Summary Part 2
• The predetermined overhead rate is
established before the period begins by
dividing the estimated total manufacturing
overhead cost for the period by the
estimated total allocation base for the
period.
• Overhead is applied to jobs by multiplying
the predetermined overhead rate by the
actual amount of the allocation base used
by the job.

© 2021 McGraw-Hill Limited 5-63

End of Chapter Summary Part 3
• Since the predetermined overhead rate is
based on estimates, the actual overhead
cost incurred during a period may be more
or less than the amount of overhead cost
applied to production. Such a difference is
referred to as underapplied or overapplied
overhead.
• The schedules of Cost of Goods
Manufactured and Cost of Goods Sold
summarize the flow of costs through the job-
order costing system.
© 2021 McGraw-Hill Limited 5-64
End of Chapter Summary Part 4
• Any under- or overapplied overhead for a
period can be (1) closed out to Cost of
Goods Sold; (2) allocated among Work in
Process, Finished Goods, and Cost of
Goods Sold; or (3) carried forward to the
end of the year.

© 2021 McGraw-Hill Limited 5-65

 Not needed for finals

The Predetermined Overhead

Rate & Capacity

Appendix 5A

© 2021 McGraw-Hill Limited 5-66

 Predetermined Overhead Rate and
Capacity
• Calculating predetermined overhead rates using an
estimated, or budgeted amount of the allocation base
has been criticized because:
1. Basing the predetermined overhead rate upon budgeted
activity results in product costs that fluctuate depending
upon the activity level.
2. Calculating predetermined rates based upon budgeted
activity charges products for costs that they do not use.

© 2021 McGraw-Hill Limited 5-67

 Capacity-Based Overhead Rates

• Criticisms can be overcome by using estimated

total units in the allocation base at capacity in
the denominator of the predetermined overhead
rate calculation.
• Let’s look at the difference!

© 2021 McGraw-Hill Limited 5-68

 An Example 1

Equipment is leased for $100,000 per year.

Running at full capacity, 50,000 units may be
produced. The company estimates that 40,000
units will be produced and sold next year.
What is the predetermined overhead rate?

© 2021 McGraw-Hill Limited 5-69

 An Example 2
Equipment is leased for $100,000 per year. Running at
full capacity, 50,000 units may be produced. The
company estimates that 40,000 units will be produced
and sold next year. What is the predetermined overhead
rate?

Capacity $100,000
= = $2.00 per unit
Method 50,000

© 2021 McGraw-Hill Limited 5-70

 Quick Check 
When capacity is used in the denominator of the
predetermined rate, what happens to the predetermined
overhead rate as estimated activity decreases?

a. The predetermined overhead rate goes up when activity

goes down.
b. The predetermined overhead rate stays the same; it is not
affected by changes in activity.
c. The predetermined overhead rate goes down when activity
goes down.

© 2021 McGraw-Hill Limited 5-71

 Quick Check 
When capacity is used in the denominator of the
predetermined rate, what happens to the predetermined
overhead rate as estimated activity decreases?

Answer
b. The predetermined overhead rate stays the same; it is not
affected by changes in activity.

© 2021 McGraw-Hill Limited 5-72

 Quick Check 
When estimated activity is used in the denominator of
the predetermined rate, what happens to the
predetermined overhead rate as estimated activity
decreases?
a. The predetermined overhead rate goes up when activity
goes down.
b. The predetermined overhead rate stays the same; it is not
affected by changes in activity.
c. The predetermined overhead rate goes down when activity
goes down.

© 2021 McGraw-Hill Limited 5-73

 Quick Check 
When estimated activity is used in the denominator of
the predetermined rate, what happens to the
predetermined overhead rate as estimated activity
decreases?

Answer:
a. The predetermined overhead rate goes up when activity goes
down.

© 2021 McGraw-Hill Limited 5-74

 Predetermined Overhead Rate and
Capacity
• IAS 2 now prohibits basing predetermined overhead
rates on capacity for external reports.
• Predetermined overhead rates based on capacity
could still be used for internal reporting.
• Managers would need to examine the benefits of
improved decision making against the costs of having
to calculate inventory values and COGS using two
different methods.

© 2021 McGraw-Hill Limited 5-75