Chapter 5:

Job Order Costing

Cost Accounting Principles, 9e
Raiborn Kinney

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Learning Objectives
How do job order and process costing systems, as well as
their related valuation methods, differ?
What are the distinguishing characteristics of a job order
costing system?
What are the primary documents supporting a job order
costing system and what purposes are served by each of
them?
How are costs accumulated in a job order costing system?
How does information from a job order costing support
management decision making?
How are losses treated in a job order costing system?
(Appendix) How are standard costs used in a job order
costing system?

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 Cost Accounting System
The system to be used in generating cost
information.
It is generally used to satisfy the needs for
Cost Accumulation recognition and
recording of costs
Cost Measurement classification of
costs (Actual Costing or Normal Costing)
Cost Assignment to units of product
manufactured or units of service
delivered.
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Product Costing
Cost identification
Cost measurement
Product cost assignment
Methods of product costing:
Cost Accumulation System defines
Cost object
Method of assigning costs to production
Valuation Method specifies
How product costs will be measured

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Six Possibilities
V COST ACCUMULATION
A SYSTEM
L M
U E Job Order Process
A T Actual Actual
T H Normal Normal
I O Standard Standard
O D
N
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Valuation Methods

Actual Standard
Actual direct material Standard direct material
Actual direct labor Standard direct labor
Actual overhead Standard overhead
Normal
Actual direct material
Actual direct labor
The
Predetermined overhead
Difference

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 Usefulness of Cost Information

Valuing Pricing
Inventory Products

Decision
Making

Planning & Financial

Control Reporting
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The same basic purpose exists in both systems.

Job-Order
Costing Vs. To assign direct
Process 1 material, direct labor
Costing - and manufacturing
overhead to products.
Similarities

To provide a mechanism for

computing unit cost.
The same basic purpose exists in both systems.

Job-Order
Costing Vs. Both systems maintain
Process 3 and use the same
Costing - manufacturing
accounts.
Similarities

The flow of costs through the

accounts is basically the same.
Differences of the Cost Systems

Process Job
Costing Costing

F Used for production of small,

identical, low-cost items
F Mass produced in automated
continuous production process
F Costs cannot be directly traced to
each unit of product
Differences of the Cost Systems

Process Job
Costing Costing

Typical process cost applications:

v Petrochemical refinery
v Paint manufacturer
v Paper mill
Differences of the Cost Systems

Process Job
Costing Costing

F Used for production of large,

unique, high-cost items
F Built to order rather than mass
produced
F Many costs can be directly traced
to each job
Differences of the Cost Systems

Process Job
Costing Costing

F Typical job order cost applications

v Custom furniture manufacturing
v Building construction
F Also used in service industry
v Hospitals
v Accounting and law firms
COST ACCOUNTING SYSTEMS
Process Cost System
Used when a large volume of similar products are
manufactured.
Cereal
Automobiles
Compact Discs
Paint

Cost are accumulated for a specific time period (a

week or a month)
Costs are assigned to departments or processes for
a set period of time.
COST ACCOUNTING SYSTEMS
Job Order Cost System

Costs are assigned to each job or batch

A job may be for a specific order or inventory

A key feature:
Each job or batch has its own distinguishing
characteristics

The objective: to compute the cost per job

Measures costs for each job completed - not for

set time periods
 Example: Process Costing System
Compact Disc Production
1. Oil is 2. Benzene 3. The 4. ...from which
pumped. is benzene compact discs are
removed. is made made.
into pellets...

Relatively similar products are produced over a specified time period.

 Example: Job Order Costing System

Two Jobs: Wedding Invitations and Menus

Black ink $ Colored Ink $

Vellum stock $
Typesetting $
Typesetting $
Lamination $

225 225 Envelopes $ 50 Copies $

Invitations $

Job #9501
Job #9502

Each job has distinguishing characteristics and related costs.

Illustration 3-2
 Quick Check

Which of the following companies

would be likely to use job-order
costing rather than process costing?
a. Scott Paper Company for Kleenex.
b. Architects.
c. Heinz for ketchup.
d. Caterer for a wedding reception.
e. Builder of commercial fishing vessels.
 Quick Check
Which of the following companies
would be likely to use job-order
costing rather than process costing?
a. Scott Paper Company for Kleenex.
b. Architects.
c. Heinz for ketchup.
d. Caterer for a wedding reception.
e. Builder of commercial fishing vessels.
Job Order Costing
A job is a single unit or group of units
identifiable as being produced to distinct
customer specifications
A job can be a
Client or customer
Engagement
Project
Product
Contract

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Job Order Costing System
Each job is a cost object
Costs are accumulated for each job
A job can consist of one or more units of
output
There is a subsidiary ledger for each job

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JOB ORDER COST FLOWS
The cost flow parallels the physical flow of the
materials as they are converted into finished
goods.

Manufacturing costs are assigned to Work in

Process.

Cost of completed jobs is transferred to

Finished Goods Inventory.

When units are sold, the cost is transferred to

Cost of Goods Sold.
JOB ORDER COST FLOWS
Overview
JOB ORDER COST FLOWS
System
Two Major Steps in Flows of Costs

Accumulate the manufacturing costs

incurred
Raw materials

Factory Labor

Manufacturing Overhead

Assign the accumulated costs to the

work done
ACCUMULATING MANUFACTURING COSTS
Raw Materials Costs

Raw materials are debited to Raw Materials Inventory

when purchased.
At this point, the cost of materials is not assigned to
specific jobs or orders.

Example:
On January 4, Wallace Manufacturing purchases 2,000
handles at $5 per unit ($10,000) and 800 modules at $40
per unit ($32,000) for a total cost of $42,000.
ACCUMULATING MANUFACTURING COSTS
Raw Materials Costs - Continued
Raw Materials Inventory
a general ledger account
a control account that summarizes the
detailed data regarding specific
inventory accounts in the subsidiary ledger.
ACCUMULATING MANUFACTURING COSTS
Raw Materials Costs - Continued
The subsidiary ledger consist of individual records for
each item of raw materials.
May be accounts or manually/mechanically
prepared cards
May be kept as computer data files

The records are referred to as materials inventory

records or stores ledger cards.
ACCUMULATING MANUFACTURING COSTS
Factory Labor Costs
Consists of
gross earnings of factory workers,

employer payroll taxes on such earnings, and

fringe benefits incurred by the employer.

Debited to Factory Labor when incurred.

Example:
Wallace Manufacturing incurs $32,000 of factory labor
costs, of which $27,000 relates to wages payable and
$5,000 relates to payroll taxes payable in January.
ACCUMULATING MANUFACTURING COSTS
Manufacturing Overhead Costs

May be recognized daily

For example, machinery repairs , indirect materials, and indirect labor.

May also be recorded periodically through adjusting

entries
For example, property taxes, depreciation, and insurance.
The summary entry for Wallace Manufacturing Company is:

Manufacturing overhead is a Control Account.

ASSIGNING MANUFACTURING COSTS TO WORK
IN PROCESS

Manufacturing costs are assigned to work in

process with
Debits to Work in Process Inventory
Credits to
Raw Materials Inventory

Factory Labor

Manufacturing Overhead

Entries assigning costs to work in process are

usually made monthly
ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS
Job cost sheet
Used to record the costs of a specific job.
Used to determine the total and unit costs of a
completed job.
Postings to job cost sheets are made daily.
Job Order Cost Sheet
All financial information about a job
Direct material (from material requisitions)
Direct labor (from time sheets or labor tickets)
Applied overhead
Budgeted cost information
When job is complete, use job order cost
sheet to analyze actual costs compared with
budgeted costs

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 Job Order Cost Sheet
Customer ____________ Job No. 315
Starting Date _________ Job Description ____________
Completion Date ______ Contract Price _____________

Materials Direct Labor Overhead Applied

Date Ref# Amount Date Ref # Amount Date Ref# Amount

Total Materials _________

Total Labor _________ Total Cost of Job
Total OH Applied _________ ========
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ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Raw Materials Cost
Assigned to a job when materials are issued.
A materials requisition slip - the written authorization
for issuing raw materials.
May be either directly used on a job or may be
considered indirect materials.
Material Requisition Form
Tracks who is responsible for materials
Verifies flow of materials from warehouse to
department to job
Journal entry
Work in Process Inventory (direct material)
Manufacturing Overhead (indirect material)
Raw Material Inventory

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 Materials Requisition Form

Date ___________________ No. 341

Job No. _________________ Department _______________
Authorized by ___________ Issued by _________________
Received by _____________ Inspected by _______________
Item Part Unit of Quantity Quantity Unit Total
No. No. Descrip. Measure Required Issued Cost Cost

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ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Raw Materials Cost
Requisition is prepared in duplicate.
One copy stays in the storeroom as evidence of materials
released.
The original goes to accounting to determine the cost per
unit and total cost of materials used.

Posted daily to individual job cost sheets and periodically

journalized.
Example:
If $24,000 of direct materials and $6,000 of indirect materials are used
in January, the entry is
ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Raw Materials Cost

The sum of the direct materials columns of the job cost sheets should equal the direct
materials debited to Work in Process Inventory.
ASSIGNING MANUFACTURING COSTS TO WORK
IN PROCESS Factory Labor Cost
Assigned to jobs on the basis of time
tickets.
Time tickets indicate
Employee
Hours worked
Account and job charged
Total labor cost
Employee Time Sheet

Time worked on each job

Journal entry
Work in Process Inventory (direct labor)
Manufacturing Overhead (indirect labor)
Salaries and Wages Payable

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Employee Time Sheet
Employee Name _______________
Employee No. _______________ For week ending
Department _______________
_______

Start Stop Total

Type of Work Job No. Time Time Day Hours

Employee Signature Supervisors Signature

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ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Factory Labor Cost
Time tickets are sent to payroll to be sorted, totaled,
and journalized.
Work in Process is debited for direct labor costs.
Manufacturing overhead is debited for indirect labor
costs.
Factory Labor is left with a zero balance.
Example:
If the $32,000 total factory labor cost incurred consists of $28,000 of
direct labor and $4,000 of indirect labor, the entry is
ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Factory Labor Cost

The sum of the direct labor columns of the job cost sheets should equal the direct
labor debited to Work in Process Inventory.
ASSIGNING MANUFACTURING COSTS TO WORK
IN PROCESS Manufacturing Overhead

Relates to production operations as a whole

Cannot be assigned to specific jobs based on
actual costs incurred
Must be assigned to work in process and to
specific jobs on an estimated basis through the
use of a
ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Manufacturing Overhead
Predetermined Overhead Rate
Based on the relationship between estimated
annual overhead costs and expected annual
operating activity.
Expressed in terms of an activity base such as
Direct labor costs
Direct labor hours
Machine hours, or
Any other activity that is an equitable base for
applying overhead costs to jobs
ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Manufacturing Overhead
Predetermined Overhead Rate
Established at the beginning of the year.

May use a single, company-wide predetermined rate.

May use a different rate for each department and

each department may have a different activity base.

The formula for a predetermined overhead rate is

ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS Manufacturing Overhead

Assigned to work in process during the period to get timely

information about the cost of a completed job.

Current trend is to use machine hours as the activity base

due to increased automation in manufacturing operations.
ASSIGNING MANUFACTURING COSTS TO WORK
IN PROCESS Manufacturing Overhead
Example:
At Wallace Manufacturing, direct labor cost is the activity
base.
Estimated annual costs:
Overhead costs $280,000
Direct labor costs $350,000
The overhead rate is
$280,000 $350,000 = 80% of direct labor cost
Overhead applied for January is $22,400 ($28,000 X 80%)
and is recorded through the following entry.
ASSIGNING MANUFACTURING COSTS TO WORK IN
PROCESS Manufacturing Overhead

The sum of the manufacturing overhead columns of the job cost

sheets should equal the manufacturing overhead debited (i.e.,
applied) to Work in Process Inventory.
Job Order Costing System
WIP Subsidiary Ledger
Job 1 Job 2 Job 3 WIP Control
100 200 500 = Job 1 100
Job 2 200
Job 3 500
Total 800

Job 1 + Job 2 + Job 3 = WIP Control

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ASSIGNING MANUFACTURING COSTS TO
WORK IN PROCESS - At the End of Each Month

The balance in Work in Process

Inventory should equal the sum of the
costs shown on the job cost sheets of
unfinished jobs.
ASSIGNING COSTS TO FINISHED GOODS

When a job is
completed, the
costs are
summarized
and the job cost
sheet is
completed.
The entry for
Wallace
Manufacturing
to transfer its
total cost to
finished goods:
ASSIGNING COSTS TO FINISHED GOODS
Inventory remains in Finished Goods Inventory until it is
sold.
Cost of goods sold is recognized when a sale occurs.

Example:
On January 31 Wallace Manufacturing sells Job No. 101,
costing $39,000, for $50,000. The entries are:
SUMMARY OF JOB ORDER COST FLOWS
SUMMARY OF JOB ORDER COST FLOWS
REPORTING JOB COST DATA
The cost of goods manufactured schedule now shows
manufacturing overhead applied rather than actual
overhead costs.
Applied overhead is added to direct materials and direct
labor to determine total manufacturing costs
Job Order Costing and Technology
Automate data collection and data entry
Accounting software includes job
costing modules
Share information using intranet
Intranet: Restricted network for sharing
information and delivering data from
corporate databases to local-area network
(LAN) desktops

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 Lets Review
In recording the issuance of raw
materials in a job order cost system,
it would be incorrect to:

a. Debit Work in Process Inventory

b. Debit Finished Goods Inventory
c. Debit Manufacturing Overhead
d. Credit Raw Materials Inventory
 Lets Review
In recording the issuance of raw
materials in a job order cost system,
it would be incorrect to:

a. Debit Work in Process Inventory

b. Debit Finished Goods Inventory
c. Debit Manufacturing Overhead
d. Credit Raw Materials Inventory
Manufacturing Overhead

Overhead Account
Actual Overhead Applied Overhead

Journal Entry
Work in Process Inventory
Manufacturing Overhead (applied)

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UNDER- OR OVERAPPLIED
MANUFACTURING OVERHEAD
A debit balance in manufacturing overhead means
that overhead is underapplied.
Overhead assigned to work in process is less than
overhead incurred.
A credit balance in manufacturing overhead means
that overhead is overapplied.
Overhead assigned to work in process is greater than
overhead incurred.
UNDER- OR OVERAPPLIED MANUFACTURING
OVERHEAD
Any year-end balance in Manufacturing Overhead
is eliminated by adjusting cost of goods sold.
Underapplied overhead is debited to CGS
Overapplied overhead is credited to CGS

Example:
Wallace Mfg. has a $2,500 credit balance in Manufacturing
Overhead at December 31. The adjusting entry for the overapplied
overhead is
 Lets Review
Manufacturing overhead is underapplied if:

a. Actual overhead is less than applied

b. Actual overhead is greater than applied
c. The predetermined rate equals the
actual rate
d. Actual overhead equals applied
overhead
 Lets Review
Manufacturing overhead is underapplied if:

a. Actual overhead is less than applied

b. Actual overhead is greater than applied
c. The predetermined rate equals the
actual rate
d. Actual overhead equals applied
overhead
Product and Material Losses

Shrinkage
Evaporation
Leakage
Oxidation
Production errors
Defects can be economically reworked
Spoilage cannot be economically reworked

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 Terminology
Spoilage refers to unacceptable units
discarded or sold for reduced prices.

Rework is units that are repaired.

Scrap is material left over.

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Normal Spoilage

Normal spoilage is spoilage that is an inherent

result of the particular production process and
arises even under efficient operating conditions.
Abnormal spoilage is spoilage that should not
arise under efficient operating conditions.
Normal vs. Abnormal Loss
Normal Lossexpected Abnormal Loss
during production exceeds what is
Anticipated on all jobs expected during
Include cost when production
calculating Abnormal spoilage
predetermined overhead
Period costincludes
application rate
cost of abnormal loss
Include cost less the
less any disposal value
estimated disposal value
Specific to a job
Applied to the specific
job
Include cost less the
estimated disposal value
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Job Costing: Spoilage

With a job-costing system, companies can

decide to assign normal spoilage to specific jobs.
Alternatively, they can allocate normal spoilage
to all jobs as part of manufacturing overhead.
Loss from abnormal spoilage is recorded as
a cost of the period.
Job Costing and
Accounting for Spoilage
Normal Spoilage Common to all Jobs: IN
some cases, spoilage may be considered a
normal characteristic of the production
process.
The spoilage is costed as manufacturing
overhead because it is common to all jobs
The Predetermined Overhead Rate includes a
provision for normal spoilage
Job Costing and
Accounting for Spoilage
Normal Spoilage Attributable to a Specific
Job
When normal spoilage occurs because of the
specifications of a particular job, that job bears the
cost of the spoilage minus the disposal value of
the spoilage
Job Costing and
Accounting for Spoilage
Abnormal Spoilage:
If the spoilage is abnormal, the net loss is charged
to the Loss From Abnormal Spoilage account
Abnormal spoilage costs are not included as a
part of the cost of good units produced
 Product and Material Losses
Normal Abnormal
Loss Loss

Loss for
most jobs In overhead Period cost
rate

Loss identified Charge to Period cost

with a specific job
specific job

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Job Costing: Spoilage

Assume that 5 parts out of 40 parts of Whitefish

Machine Shops Job #10 are spoiled (normal).
Costs assigned prior to the inspection point
are $1,000 per part.
The current disposal price of the spoiled parts
is $200 per part.
When the spoilage is detected, the spoiled goods
are inventoried at $200 per part.
Normal Spoilage Attributable to a
Specific Job:

When normal spoilage occurs because of the

specifications of a particular job, that job
bears the cost of the spoilage reduced by
the current disposal value of that spoilage.

What is the journal entry?

 Normal Spoilage Attributable to a
Specific Job:

Disposal Value of Defective Work $1,000

(spoiled goods at current
disposal value): 5 $200
Work in Process Control (Job #10) $1,000
To recognize disposal value of spoiled parts.
Normal Spoilage Attributable to a
Specific Job:

Work in Process (Job # 10)

Parts 40,000 Parts 1,000
(40 $1,000) (5 $200)
Balance 39,000

What is the total cost of the 35 good units?

(35 $1,000) + (5 $800) = $39,000
Normal Spoilage Common to All Jobs

In some cases, spoilage may be considered a

normal characteristic of a given production cycle.
The spoilage is not charged to a specific job.
What is the journal entry?
 Normal Spoilage Common to All Jobs

Disposal Value of Defective Works

(spoiled goods at current
disposal value): 5 $200 $1,000
Manufacturing Overhead
Control (normal spoilage) 4,000
Work in Process Control (Job #10) 5,000
To recognize spoiled parts.
 Abnormal Spoilage

If the spoilage is abnormal, the net loss is

highlighted and always charged to an
abnormal loss account.

Assume that the 5 parts of Whitefish Machine

Shops Job #10 are considered abnormal spoilage.
What is the journal entry?
 Abnormal Spoilage

Disposal Value of Defective Works

(spoiled goods at current
disposal value): 5 $200 1,000
Loss from Abnormal Spoilage 4,000
Work in Process Control (Job #10) 5,000
To recognize spoiled parts
Job Costing and Rework

Three types of rework:

1. Normal rework attributable to a specific job the
rework costs are charged to that job
2. Normal rework common to all jobs the costs
are charged to manufacturing overhead and
spread, through overhead allocation, over all jobs
3. Abnormal rework is charged to the Loss from
Abnormal Rework account that appears on the
income statement
Normal rework attributable to a
specific job:

Assume that the 5 parts of Whitefish Machine Shops

Job #10 can be reworked for a total cost of $1,800.

$5,000 of costs associated with these parts have

already been assigned to Job #10 before rework.

What is the journal entry?

Normal rework attributable to a
specific job:

Work in Process (Job #10) 1,800

Various Accounts 1,800
To charge rework costs to the job
Normal rework common to all jobs:
Debit Manufacturing Overhead Control
(rework costs).
Abnormal rework:
Debit Loss from Abnormal Rework.
Accounting for Scrap

No distinction is made between normal and

abnormal scrap because no cost is assigned to
scrap
The only distinction made is between scrap
attributable to a specific job and scrap
common to all jobs
Accounting For Scrap

Scrap is recognized in the accounting

records either at the time of its sale or
at the time of its production.
Sale of scrap, if immaterial, is often
recognized as other revenues.
Accounting For Scrap: Example

Assume that Job #10 of Whitefish Machine

Shop generates normal scrap with a total
sales value of $300 (it is assumed that the
scrap returned to the storeroom is sold quickly).
Recognizing scrap at the time of its sale:
What is the journal entry?
Accounting For Scrap: Example

Cash or Accounts Receivable 300

Sales of Scrap 300
To record other revenue sale of scrap
Scrap attributable to a specific job:
Job-costing systems sometimes trace the sale
of scrap to the jobs that yielded the scrap.
Assume that the scrap can be traced
specifically to Job #10.
Accounting For Scrap: Example

What is the journal entry?

Cash or Accounts Receivable 300
Work in Process (Job #10) 300
To record sale of scrap
Scrap common to all jobs:
Cash or Accounts Receivable 300
Manufacturing Overhead Control 300
To record other revenue sale of scrap
Accounting For Scrap: Example

Assume that the scrap is inventoriable.

What is the journal entry when scrap is attributable
to Job #10 and it is returned to the storeroom?
Materials Control 300
Work in Process (Job #10) 300
To record scrap returned to stores
Accounting For Scrap: Example

What is the journal entry when scrap is common

to all jobs and it is returned to the storeroom?
Materials Control 300
Manufacturing Overhead Control 300
To record scrap returned to stores
Accounting For Scrap: Example

What is the journal entry when scrap is sold?

Cash or Accounts Receivable 300
Materials Control 300
To record other revenue sale of scrap
Accounting For Scrap: Example

What is the journal entry when scrap is reused?

Work in Process Control 300
Materials Control 300
To record use of scrap
QUICK CHECK!!!

1. Partial or completed units of manufactured

goods that do not meet customer
specifications and sell at reduced price or
simply discarded are called
a. spoilage
b. rework
c. scrap
d. equivalence

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QUICK CHECK!!!

1. Partial or completed units of manufactured

goods that do not meet customer
specifications and sell at reduced price or
simply discarded are called
a. spoilage
b. rework
c. scrap
d. equivalence

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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
QUICK CHECK!!!

2. In process and job costing system, normal

spoilage cost is considered as
a. conversion costs
b. sunk costs
c. inventoriable costs
d. non inventoriable costs

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QUICK CHECK!!!

2. In process and job costing system, normal

spoilage cost is considered as
a. conversion costs
b. sunk costs
c. inventoriable costs
d. non inventoriable costs

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QUICK CHECK!!!

3. An example of spoilage is
a. short lengths from wood work
b. defective aluminum cans recycled by
manufacturer
c. detection of defective pieces before
shipment
d. all of above

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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
QUICK CHECK!!!

3. An example of spoilage is
a. short lengths from wood work
b. defective aluminum cans recycled by
manufacturer
c. detection of defective pieces before
shipment
d. all of above

2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in
a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Job Order Costing and Technology

Automate data collection and data entry

Accounting software includes job
costing modules
Share information using intranet
Intranet: Restricted network for sharing
information and delivering data from
corporate databases to local-area network
(LAN) desktops

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accessible website, in whole or in part.
Management Use of Job Order Costing
Systems
Estimate future job costs
Establish realistic bids and selling prices
Develop budgets and standards
Compare actual costs to estimated costs
Furnish performance evaluation information
based on profitability of jobs

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accessible website, in whole or in part.
Potential Ethical Issues
Inflating costs assigned to cost-plus contracts
Assigning costs from a fixed-fee contract to a
cost-plus contract
Substituting materials with inferior quality
Overstating costs included in Work in
Process
Using methods or materials that violate
intellectual property rights of other firms
Recording sales value of defective work as
Other Revenue

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accessible website, in whole or in part.
Standard Cost System
Actual cost
Normal cost
Standard cost
Predetermined norms (or standards) for
materials, labor, and overhead
Compare actual costs to standard costs

difference is a variance

2013 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly
accessible website, in whole or in part.