Step-down Method Practice Set (4 exercises)
This file contains 4 exercises similar to your original training, each with full solutions using
the step-down method.
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Practice 1 (base - original numbers)
Same structure as your sheet with different numbers.
Practice 2
Same questions, different numbers.
Practice 3
Same questions, different numbers.
Practice 4
Same questions, different numbers.
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Solutions:
Each practice includes step-by-step allocation using the order: Maintenance → Cleaning,
then computing predetermined rates for Grinding and Mixing, job costs, WIP, FG, and COGS.