![]() Disclaimer: The following note pages are just that - notes. In particular, "future" chapters have probably not been updated from edition 7 to edition 8. Is under consideration and/or under development, and is subject Course Notes, by Topic ( and Chapter Where Appropriate ) Note: Any topic which does not haveĪ page linked to it, or for which the linked page is unavailable, This diagram from may be helpful for seeing all the parts of the operating system and how they fit together. Accreditationįor these items is provided where such material appears. Some material was taken from the current literature in theįield of operating systems and similar sources.Most of the material in these pages was originally taken from the seventh edition of that book, later updated to the eighth edition, and then to the ninth edition. The required textbook for this course is "Operating System Concepts, Ninth Edition " by Silberschatz, Galvin, and Gagne.This version of these course notes was originally assembled Spring 2006ĬS 385 at the University of Illinois Chicago and is currently being updated ( again ) for Spring 2013.Nam lacinia pulvinar tortor nec facilisis.Operating Systems: Course Notes Main PageĬourse Notes Main Page Any sections not marked as "updated" may be subject to change. ![]() Lorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Nam risus ante, dapibus a molestie consequat, ultrices ac magna. Nam lacinia pulvinar tortor nec facilisis. As both the methods consider different costs in calculation along with different equivalent units, this leads to a difference in the cost per equivalent unit calculated under the weighted-average method and the FIFO method.Ĭalculate the direct material cost added to beginning work in process by multiplying the beginning work in process units for direct material by the cost per equivalent unit of direct material. Under weighted-average method, the cost per equivalent unit is calculated by dividing total cost to account by equivalent units, whereas in the FIFO method cost per equivalent unit is calculated by dividing current year cost by equivalent units. The cost per equivalent units for direct material and conversion cost as per the weighted-average method is higher than that for direct material and conversion cost as per the FIFO method. The cost per equivalent units for direct material and conversion cost as per the weighted-average method is $222 and $107, and as per the FIFO method is $206 and $105. Under the FIFO method, the account of the process costing of the ending balance of equivalent units of work done is shown for direct material, 22,500 units, and conversion costs, 24,525 units, and the physical unit accounted for, 26,500 units. Under the weighted- average method, the account of the process costing of the ending balance of equivalent units of work done is shown for direct material, 26,500 units, and conversion costs, 26,325 units, and the physical unit accounted for, 26,500 units. The FIFO method allows first the further processing of the units that are introduced first in the production process and then moves forward based on the sequence.
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