{"id":1881,"date":"2021-07-30T08:48:19","date_gmt":"2021-07-30T08:48:19","guid":{"rendered":"http:\/\/vonsaten.net\/?p=1881"},"modified":"2022-09-03T18:17:36","modified_gmt":"2022-09-03T18:17:36","slug":"the-difference-between-job-costing-and-process","status":"publish","type":"post","link":"https:\/\/vonsaten.net\/index.php\/2021\/07\/30\/the-difference-between-job-costing-and-process\/","title":{"rendered":"The difference between job costing and process costing"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Process Costing vs. Job Order Costing Systems &amp; Examples<\/a><\/li>\n<li><a href=\"#toc-1\">What is Process costing?<\/a><\/li>\n<li><a href=\"#toc-2\">Download a free copy of &#8220;Preparing Your AP Department For The Future&#8221;, to learn:<\/a><\/li>\n<li><a href=\"#toc-3\">Cost Accounting<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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Kz4GhlfFQKsmhrXt486rPsQqzQy4kHGDxQlLKvHyqG+rhUAoZ4NSB9aVCzn\/wC6K2vJx\/1reLYYSvGD6UVLv7jilQr4+FTCvjWcQ2F5GQeKmlflmkws+AJH80VLoJ54qYYaC6Ilf0pVK88g5qYXUJcNJV6GphzA5pRKyPP71ILJ8\/vUxvscQ4RyDRUSFDg4xSPd9P8AephYH91LFlPokDcOaN7R8qrAsg5\/61MOnOcn61lVs1J2jPH0qftvy+hqqEjjw+9b75\/w0NW6ZKs8gAUVMhCSDv8AsaqfaP8AV96z2j\/V96mRZVx7Yn9w+hqYfUoZGMGqhMgEcj71MSiBgKI\/mnWGxad9WdvGaI1II4VgCqf2o5zk5+dZ7Wr9x\/5qXibFwuRhYKMEYrapJAG3BOOeKpva1fuP\/NWe1q\/cf+apOOezYuHJBUlOCM+dD7y\/hVX7Wr9x\/wCas9rV+4\/81WcTYslSgk4UQD8jWvbE\/uH0NVpkAnJ5\/mhLkpJ91X3p1hsWnebyTv8AE58DQlyyk44x5eNV\/tH+r71Bcn+f5pkNPrkhYAJAx6UFT+DgGk\/aD\/hoa3iVZyfrVNOOPAjcTQVP5SQDzS5cJGMn61AuY8TVQfvq+FDU5kk5oSnPTmoKXn4fzVxm0VTmOSagVjHFDK\/U\/eoFePP70xLyEUvzzUCv40MqJqCnAM88iqz7EKz5VBTgBOTzQlOE+Bx\/NDUrnxrWGftNThIwcUMq9aiVE1EqGM+NXF3z4SUfM1Hen1oSnPHn71Df8fvVwkCSvPJP3oiV45BxSiVgiiBZ8\/CtWYS2FtRans2kLFcNT6kuTUC12xhcqXJdOENNJGVKNJ9PepGjOqWmI2sNB3xi7WiUpaG5LQIG5JwpJCgCCD5EUzfbJZtU2Wbp3UFvZnW24sLjSozycodaUMKSR6EUloTQekOmmnI2kdC2GPZ7PDKlMxWM7QVHKiSokkk+JJJqZEzaS1z1Ek6Q1loTS7Fubkt6wuki3uPKWUmOG4rjwUkD9RJbxz60ncusVu0\/1H1FpPUQi2+z6e01G1A\/c3XSMBx91soKceA7Yxjkk4xSXWPRWqdRvaT1dohECRfdF3c3OPCnPFlma0thxl1kuBKu2opcJSraRlIzwa8s30815qiXrjXmutEadk3DUNmiWGJpg3da464bLi1rL0oNDa4ouKKSlGE7E885Gus9np0tzrHoOLpo6qn3OXAg+2It6ES7dJYkPSVhJQ22wtAdcUoKSUhKTny8DUVdcOmbGln9XydShqBGni1OocjOokomkgCMY5T3e8SoYRt3YIOMVwud0G6sXrRdtbuUhx13Teqk3mzWGXqiSp1uB7MWVRjc2kpdC9y1rQrB2jCSSCasHeheqGrPaNWaY0TBtGpLJrFrVC7VP1RJuYuu2KYyu7LeSS2521kpwlSR20+pwvHil10zo51ra6s6t6gQLaqM5ZtL3GHCgPJZcaeX3IjbjqXkuYIWl1S042pIxgim0dc9IWKHfrprjVNkgwrZqRzT7LscvHa8GwtLLu5P\/vEZ4TlJJSASTiqbororXlg1h1D1nrq3WmA9rG4wp0eLbpRfSyhqI2yUqWUpyoFHJwATkivMs9D9Y\/mb8l5NvUy71YRrQAvZ\/wDTw0E8jH\/ubh+n71nOO3SO16I6h6U6hwJVx0pc1Sm4UlUOU26w4w9HfSAotuNOJStBwpJ5AyCDXlb3+Jnonpy7zLLfNcxoj9tmm3T1rZd7EOSM4bedCdjRODt3KG7yzTWgtIXfTeuuoeobj2PZNTXSJMg9teVbG4LDKt4\/tO9tX8Yrwlz6K6muGg9faeDNuVL1Lr5jUcTc57piImw3TvOOF7GHOOecDPNSceO+R0S0deOmF8sl4v1s1G45GsC2m57aoT6JDKnQC1\/RUgOK3hSSjCTuzxmoK\/EF0ni6eueqLnqkW2BZprFvuJuER+K7DfeKe0l1pxCVo3b0kEjGDnOK8N1D6bdU5N86h6j6d3ONAmaittiiwHEyyw6v2V14yW+4Eq7KlNuBKXMHBOfKvCR\/w8dSrhZ9TidbYsR2+6p0veGYsvUD91cRGt77anw7IeSFKWUoJCQNvISOBTrwzV2673bOvPS262O9ahi6mCIenVMpuYkRXmXYoex2lLaWgL2r3DaoDB8jxTHUPq5pnp\/bdQLlSFybpYrC7f1wGmXFrXHSVISr3EnguJ2k+QyTgDNcu6hdDdX6v1F1auECRBjsax09aIVqW64eZcNbrmHQBlKCotjIycE8cVFWgOsmttR6y1drKwWCyKvugZGloEGJc1ylIkKW4oKdcLaRtJc\/tHAA8TTjw4+9Lyq66afiLgzOnFm1h1GuZVMvsVVybj2nTdwHssdKEFzenDilIQpRBe91ChjAr3N964dNNPQrLOmakEhOoohn2tuDGemOyooSlSn0tsoUvtpStJK8YG4ZNce1H0q62J090\/0zZnkTLPZtLptV0tsbUj1oAuSUNpRIU+yguPMpSlY7YKfHPPkLSfSLq\/0rd0FqnTVmsepLjZtFDSV1tsq6qipaWl1LqH2Xi2vcnIKVJKQSMEZq3hxp2vp0ez\/iY0ZeeqVz6ZR41yH5daId2buSYT6o7zb6XV+IbwhKUNbt6jtUVYHIIr18Dq3oK5xtJy4Gom3WtcAqsCu2se2gMl4lOR7v9ME+9iuaI0D1JjdaLnrJy0WZ+z6z0lBsd4dZuCkOWyTH9pJU02pv+shRkYHKTxk14vp90c62Wyd0asWprPpuNZek6pEZyfFui3nri2YbjDbyWi2kNjlGUFROVHnA5l48avauw2\/8SXRu6QbxdIWtG1wLCkmfMMZ4MNKDgbLfcKdqnN5Ce2kleVDjkVYsdc+mbmn71qWTqb8vhadU2m6puMZ6I\/ELgBbC2XUpcBXkbPd97Pu5rlNw6A6pn\/hsg9MG3ILN9tl4N6Q0mY7HYkuIuK5KW1PtAON70KA3p5SrB8qp7h+H\/VGotE39cHRMXTWp3rnZLpH\/ADDV8y9i5G3Se+hl915J7TZ95I2g\/ryRxUnHhTtXRum34g4nU3rPqnQen1NOWSw2G3XBLjsV6PMRLfekJcadQ6ElICGm1AFIPvZyQRV1qr8RvSHRl7uendQ6u7E+yJbcujaIj7ogtLSlSXXlIQQ23hSffUQnJxmvLdMdF9S09b9VdWtfWGy2Zi\/aetlqiwoFxMtba470hau4stoCiQ8DkDGMDnGa5ddrT1V1D1Z\/EBpLQmlbDPianYtlrfm3ScuOYSnLeUd0IDag+gJUrKQQcgetXONp2r6LufW3pradWQNDStUIXfbm0xIjQ47Dr61sPKKW3vcSQG8jBWcJGRkjIypavxA9Kb1qJjTNt1Yl6VMmO26I97M8mJKlNZ7jDUkoDLjiSlQKUrJ4PpXn+nPSSfojWM+Y9Iaft\/8A5Osem4srd\/XUuJ7SHVEf2g91sjnkj4Vz6w9F+rT+ntD9I9R2rT8PTWhr\/Huw1BEuK3JM9mK8p1lCYxbBacWSkOKKyP1kZzUnHgdq9h1V\/FRpLSa49l0dd4lyvi9TW7T7rb0Z8x97ktpqS0h4ANqebbWpRQFkpxyODXRJvVfQcCz6gv8AK1A03A0vPNsuzxbXiNJHb\/pkYyT\/AFm+Rke9Xz5I6HdZmNMM9KYNp02\/YLfrlvVLV8eua\/apEY3MTC32O37ryQpSSsrIITwMng\/ULo91sm27qXoPSdn03JsWvNQN6hbusu5uNPxwUxg7HLAaO5WYwwveBhRyMjFW8eN9J2ruFz62dOLTqhejZN+ccurLrEeQ3HhvPtxnX8dlt51tBQ0teRtSsgnI45FeP0J+Kjp5rDT+pdTXJM+wwtNXaTbH1zYb4S525JjtqQotgKW4vaAyMrBUEkZpDSGkOrPTjqNq1Ni0\/YbxpvWmo2r67c5NzWxIgIU202+0WA0rulIaJbIWB7wBxivPWnpRr6y6R6gdPb1070\/qqy3rU83UFvU7fVxFSkSpntGz3Wiph1knKVhR95KcEeNOvGHau\/6c1TbNVW0XW0pmpZ7imlImQnYrqFpOCFNupStP8irQuDzrm\/Q6wa80tog2rqFcnZU0T5DsNt6eZz0SEpX9FhySUJLykjOVkeYHOM17\/ea52TV7UYrI86iVg+dCK\/LNRUvAyTRNFLnxqO+hd1Poagp054PFXDBisZ\/UKgp0A+vxzQVLJ586iVeRq4eBC4rx3VArzzmobvjUFLAB8apLiZV8cVAuAHH\/AFqBWCDuz8KGVedXFnHRVuYVwfvQt5xjNQKvjUC5kcZzVXZPSZUPA1Ar58KgpXrQy4M+dak1m3QgQRkVNK8eNKhQ8KIHD5YroGUrBoiVnj0pUEGppWRgcVm8Q0leeBUwrFK9zgkDJAyB61ztjqL1QVIQ2voHfG0KUEqcN7thCRn9WA\/nwrPWrLjp\/dSn9SgPnU0OEZNcQ63WvS+ouofTOz64YiO2Z527Ovsy3NjJWiKCgqOQMg5IOeK5anqvrbRpe0n04kSbhpq763es1guinmJKmYbcBDzjUZ2W6hpY74dQgrcIAStKQSBV6WzWbX189coMVWyXMYZV21PYW4Entp\/UrnyGRk+WaYadQ62l5paVIWApKknIIPgRXx7rG96yvbMWfryIxHvI6Y65beDLjKwtKFsJbcPZccbSpSAkqSlZCVEjPFdC6o3q4Wj8PGkXmbnKtlslPafiXydFcU25GtbjjKZKwtPKBsJBUMEAk5qX4zX0Eh1K\/wBKgR8Knvr50v8AcdDdL37NpXoletP6dd1bd40K5T0PCWxb2yw+4272SvYl14tltKlY3EgndgVWI6sdWLrcNN6Jtmr7YmXO1xc9LPagRbEOImRY8BckPoa3bA4FgtnB27mzxjis9LfI+nwqph1XAFfNOiepXWBu46IumrNV2m52\/U17u2nHoMe1COUGH7UlErubyd6lRCVJACAF4A4zVLo\/rp1Mn2rS+oHddWG\/u6qst4ectEKAhLlsfhxlOIdylZUr+ogIWlQA3OJ2gU6Ve36fWSXf3VLup+NfL+qes2o9VadTZtKa1hszZfS2XqSXIgJQ4\/HmpDBSoYPuZCngBxgnI5AqpkdVuscK16K0jpXULl8nTtIC\/uXhLNuBlPFSUoYV7TIaQUN5HcUglw7gfd5Jfiqa+tg6ketE3GuAaf1p1d1PrSa1M1BZLDDsGmbZdp1u7CH23Zsll4rbMoLISylTYO5OTgcHHjf9Atcak1VbLvbda3KS9qOzvsouEd2LHbbjqcbCx2XI61IdZVypCid4HChms3hns12DcawK9aVCvWsCgDn0qYpzfWb6VU7u4OK33j8KmBnfURsSpS0pSFK\/UQOT86B3j8KzvH4UwM760V5pYu5IJxxWivccmmBnd6Vm40rkVrcauBvcaGXEgkHNL76zfTCZ+zBdT5ZqHcVQSr0rW40wFUvccmolVCK0nzrSlpAzmqttohXWio4oRdyPKob6uElou8ehrSlqScGglfOahuNXFzPYm8+dRK\/GhlaT51ArPI8qqbnoUq86gXM+FCK0jxNRU5xxV61LdTKsnmod0fGhqV5molYxwea1JIJKVnk1HePQ0NS8+PlUd9aAUuAnhWamF4pIKIOQfvREO4HPP80DgcwODU0ufHNKpWDj3h8s1PfjHP3oGgsYznBqaVkcg5pUOAeJ+9IJ1RpwqCE6gtuScACW3nP1qA1+0rpXVrTDOq9M2q8txllxlE+G3IS2sjG5IWDg\/EVOdpbS91sg01ctO2yVaUpSlMB6IhcdIT+kBsjaMeXHFc46z9U7noG66UtVvvVgs7V\/eltv3C8ocWwyGWgtIAQtHKiceNO\/8atNWAQrNqa7JlXmXCiSoyoEVQZunfdDSfZApSivCincnOUg7jxzVxHuY+j9IxYjMGLpe0tRo8Z2E0yiE2lDcd3HcaSAMBC8DcnwOOas\/Y4KoP5WuGwYfa7Hs5bBb7eMbNvhtxxjwxXPYXXPREzUrem2VXD+vcnbOzOVGIiOzW0qK2ErzkqGxYzjblJAJIxS1u\/EHo262JvUUC06hdhy5rdutv8A6asLuUlRWC3HSeV7S2vco4SAknOBms8uN9j2Ebpv06h2aTp2JoXTzNqmrDkmC3bWUsPKHgpTYTtUfiRVnD0xpmAxb40HT1sjNWhRXb22ojaExFFJSS0APcJSpQJTjgkedc2uXXeyWW8OrvgmW6CzY0XNy3yrW63OStUwxk8lW3BXhIGMHIVu2mri79Z9P2SPbfbrNfvzC6svyWbY3EC5SWGSA46sBW0JBUkA7ju3DGSaz15Vdx7UWCwpRHbRZ4KEw3XJEYJjoHYdc3b3Ece6pW9eSOTuVnxNUHTzpTobptaosDT1jhCUxERDduS4rQlym0+HdcSkFX+1UHUfq4LJ0OuPVzQqYtzAt7U23CSFJaeDikpTvAwofq5HiMV4\/Vf4krpB6JwtcaassKRqyT7THftUhag3GkQkuKnhWPe2thlzHrlH7qdeSa7NaNEaJ0+pxdh0jZbcp0OBwxYDTRWHCCsHakZCilOfXA9KVe6Y9NZNoi2GR0\/045bITinY0NdrZLLC1HKlIRtwkknkgc15+79ZbHppy1tagtN5YZuCobKrgiGTDbeklKW0b87j7y0pJSCBnkjmqjXnXWLa9N6wkaTtN2lStOxLilFyVb1rtwmxWVLW0pwEeBTtJ4SVDaFZ4p15L4x1Fqy2NgPpZs8FAksIjPbY6B3GUAhDauOUgKUAk8AE0PTmmdMaShrt+l7BbbPFWsuqZgxUMIUs+KilAAJ+Nckb\/EVbJHTm6X9xuZZrvadNx784bnanA04y4Md9tsKClt70qGMpV4ccjN5I\/EHoWDfHrDLZvOYd0i2WZcE25fsUeZJDfZbU7\/rLqAMZwVDdjIyvCrOrq27zz41m8furmo68aEOqE6WL80KVdVWNE32cmIbgkEmPvzndkFOcbdw25zxVr0+6mWTqVb13jTkK5C2n3o02Qx22pSMkbmznPik8KAPhxzU6VP8AT2u8furN4\/dS2\/4\/es3ms4slpneP3Vm8fupbeazeaYdaZ3j91ZvH7qW3\/wCZrN\/x+9MSzDO8furW8fupff8AH71hXnz+9MBi7Wd2lyqtFePH\/emNZxGLpJ4PFa7h9aCVg+Y+tRLmDjx\/mqzf+Bt5rRVnz+9C7h9PvUCo+v3qya12GK8edRKx60JS8eJ+9RKxjy+tXrWRe4fSo7j+770LuH0+9Q3EeKvvV6gvcHrUC4TkUMrA+NQU55g4\/mtSYClXqagXMGhKXnz+9QUvjx+9UFU4D51AuDPFDKvMnFDU6EnAwf5oCKXwc1HuJ\/dQFOE55P1qOfjQCS4CcCphVJBRBzmiIdUKuJpsKIwQamHFHGTS4cGB41JKsjPlUwNJWheUqAPHOa8230u6YIdS63060ulaVbgpNojgg+Of0eNXm7FSCiDnNFeS6h9Prvq+7ad1BpzVTNiuOnHJKmVvW0TW3EvtBtSSguIxgDg5qiv3Q+5asvNq1XqTXi3r\/p1tg2OVGt4YZhPpXl90shwhfeSA2pJVgIyByc10C46gtNjMT82uLMQTpSIcbuqx3X152Np9VHBwKsA6M+vPFNTHMdMdB4WltYuX+3zLG7b3LjIugZkadYXPbeeUpawibkLCQtaiPdKgPdzinV9GnI2hNMaUsurHYVz0hME+23NUNLqe7h1JDjJUApJQ8tJG4HwINdEDnIHxxRMmnkkc1uPR2+Xa5uakuGuY8y8P6fFhfXLsjTsV1PtRfKlMbgkoIUUbM5xg7iaoV\/hjitW2yphahtr1ztCJrG+6WFqdBLEl4OqaairX\/RShSU7Nq\/dTlPINdXsOprLqaNIl2OcmU1ElvwXlJQpOx9lZQ4j3gP0qBGRx6VaJX50Hj9WdMo2q+k7\/AEtXPZgMyIbUUyIcFDTaNikqyhhJCUglP6QcDNeZuP4cNOT9Sa21Ii9Sml6vtEi2tRu2FM212S0G5MlpOeVuhtkq8P0Hn3jXWO4T51IL9aeRxnVf4a29Van\/AD2RrBAYK7W6lp+1NvvsKhLQpKWHlKyy2vt+8lKc5UTu5xVtO6J3qRA1VpeH1EcjaW1P+ZOqtv5W2t1h6aFlwh8qypsLcUsJ2g5wN2OK6jvHoawKBOBTyOX6t6BwdWWefaHNSvRkztHtaRKxGCtiEOb+\/jcMny2\/emLr0Mh3S0Xy0q1G82L3qe2alUsRwe0uGuKoNAbuQr2UZVxjf4HHPSgSORW96vWg5XZegNv09rmVqi1TLF7FLuz96U1K05HfntSXlFa+3NUdyU9xRUkbSU5IBx4XHTPpVI0HqO+6nn6hjTpV8Q024zBtqbfGyhS1d5bSVqSp5W\/CnBjIA4r3m9XrWBas+NFNdwelZ3PhQO786zu\/OsdTR+7Wd2gd351nd+dOptH7mfKs7g9KB3fnWlOZHFOoOVnPFa3q9aXK1HzrN6vWnUMb1etRK8+J8KDvV61onzNOoNuFRU5g4FB3j0NaK\/StZAbu1ErV60ErUPOtFwng0wGKs+JqJWAaCV81FS6oKXPMGoqd45NCKiRUVLwMmgKV8VAr48aEp4bTjNDLqiMUBysAHJoK3c+FDKiKiVelARTijwVVAqqG7JxQy8M8ZoCqVgGodwUBThORmoZNXE0MOZPOKmCD4UklwZ4OTRUu+prTJkHFTS4U48KWS5j+aIFpI8aiymu9xxjPlxXj243WEOpLmo9IFvd7wFnkglOfX2nxx8K9QDkcGpBZBzUw1zPrOqXeL\/0\/05bLVcZUxjVEC6vuMwnVR2ozXc7i1vBPbTjj3SrPIwOa8Hoy09Q7\/rBEbVOq77arou4XVu5sNQbiW5ENwPIZCHir2VtCQWltrbAOUgeJNfRYewc1MPA8kCivkhd4\/EmpKHWIOogpcP8A4eKCmHQBLKQfzvw\/QDuHd8PDmvXXG3dRU9RZ9pl6pvltXDuluTYZSYFxloegNtM9wEtL9nVvUHkuF1JUN2c4Ca+jA4CMk+NSCwfCmj530ho\/U9w1RZ7Td2NS26yL1DqyfNbjPSIbbwMltUUurbKTtVlSk8jdjjIyDbaOlaxuHWV\/plMul0TbNDT5eoFSDIWoT4sxOIMZxZOVpbLknKVZ\/wDYbruYPrSMGxWW23K4XiBbmWZ11U2qa+lPvvlCdqNx88J4FCLsLwM1ILyM0nvV61JDpTnNRTYXUt\/rSne+AqaXkkcnBoGN9YF5NA7qf3VncT+6gZCgDmpd35UslzPgc1vcaBju\/Ks7vypfca0XCPE0DPd+VZ3flSwcycA1vcaBju\/Ks7vypbeRzmsDmfA0DPd+VRK8nJoO41EujwKqA2+s30Dup\/dWu7z48UByvio76Ap7njFa73wFAcuDw860VgDJpYrOeDWis+BNAfuJ9aipwJOU+frQN3xrW40BVulQxxUN+KgVgHk1BToBxQFJHlUSsDg0Fb\/kMUNTpIxTE0wpxI86Et7IxxQtxNRJA5Jq4mpFRJzWic1AuAHihFzHiaqDKWAODUe78qXW5wc+FQ7qf3VQsFEHIP3oiHcDnn+aTS7z40QOgnFaDiXsn\/7ovdGAfX40ilYPgRUws4Az4VMDweCU5JOB6V4VrrroF51LKRqALUoIGdOzwMk48SzivYB4Ac8mth0eIGKmDnXX3Xc3TlgtVgsWpWLBddUTkw49yeUkCGyhJcee98YyEJ2jPm4KpdJ9edQ3\/TWgWLTp+Dd7\/qduZEmKXP8AZ48aXDR\/XJUlCypJUlRGB4EevHT5Gm7LN1DE1TLi964QorsOOtSyUttuKSpeE525OxOTjOBiq2B010Zb9RDVMO1lq4ImybglYeXsS++0lp1QRnaNyEDIxjOT4moPIJ\/Ejb7da7detT6fXbYdws1xnpcEruD2yE6UPQ0+4NylAFSFf3AHjirbqLrrVkLQ+lnbfs09d9W3W2Wt91RD\/wCWiSQXCncAlSwAUpKhjcRx5VHVvRjTmpLVpfTkePGZtOn9QJvjjLu5xbhCnXChJJ43OOZOcjbkelez1RpfT+tbG9pzU1tbmwXylSm1EpKVpVuQtKgQUqSoAhQIII4oPNzLtcOlszT9rlX676mRqi9s2tC7k+0FwiWnVlaShsbwS2PdP8Hyqk1B19uFn3ra0vHbjNX+fZX7hNmuNw4wjYw4642yst9zJA3AJBHKvAG\/c6NaIk242+abxLV7UzNblybzKdlsvM5DSm3lL3t7QpQASR+o+tQ\/4JaDFjc02w1dWbbIekPSmGrtJSJan8d4PELy4F453E+J9TQ15h3rdqzTl86lXTUdqt0rTek48KREESaVPqLzAUhCR2glQWpQJUVe75bhzRdTfiE1FohNzgan0FEN3iwoNyiR4V2LjMhmTNbi7VOKaSULQtwH9JCh4Ec49fL6SaDmyri\/Is6izd7ci1z4YkOJiyWEJ2NhbIVsKkp4SrG4DwNLN9FtAexy4cyBNn+2iKh5+dcX5DxbjOh1hsOLUVJQlYCgkEDOc5zTwuvNTuvOtrNIvab106tyGNL3CBEu7rF6Uv8ApzFNhpTCSyCtSe6CsK2jg4JzxddTuqzcazP2fRt0ei3ly8QLK9LdgOpRB9okJaU6lTqA24QN2MEjJTnI8fQ3Lp3pG8JvSLhbC4nUL0V+4\/1ljvLj7OyeD7uO2nwxnHOatdS6fsmsLHL05qOAiZAmoCHmlKIzghSSCMEEKAIIIIIBFCOU6o1hqboxrWJAXqW56qtU\/Tl2ursW5uNd5l6EhDiVIdQ2nahYUUEEEA7SPQ3DXWDXT69MWdvQtqF+1XEk3WLFVeVBliCyhpRLjoZP9Ul5CQlKSM5O7Aq9gdIdDRE3LvRZ1weu1vXapMm43J+W\/wCxq\/Uyhx1alIQfHCSOQD5U7fOmmk9QM2dqZGlMrsLamIEiHMdjPstKQEKbDjagopUlICgTg4HpRXE+n\/4jbzYNB6bssy3SL5qGTAn3aWuZKkOHtInPNoaStpl1S1naUgqASAkc+Ar3v\/5AXd2dOlNaIVFslj0zE1Rdn5sxTcthl9t5fYTHDZy6nskHKgPHwq9jdEuntugWuBZoM+1CzMvRoj9vuT8d9LLrncW0pxCwpSCs5wonB8MVfxdDaWjS7jNNuL7t2tzFqmmQ6t3vxmQsIQveTnhxeSeTnkmpcHLoP4pX1WO53q5aGkJbj2tm5xPZnXy24t15tlEZx15htKHNzyDlO9O3cc+7z6PprqPXF16ta1tms4zUAw7VZnGIUa4rlxkFZlbnEFSEbVK2pCvdBOwckAVbR+j+h2bBN0o+zcptmnRPYVQZt0kPstMAghDSVrIbwQMFOCMDB4qy0l070voq43C7WZE1c66tMMzJUye9KdeSzvDYKnVKPuhagMeXypp5cdtWuOpN66jzYOmbtqWZIha2egTYzsAfk7FmQBvy+WwA6M+6ErKs4yMV6uD151PJ0\/G1C7oeG0i+Xz8gsTH5uSqRIDzralvK7WGmwGlK43q4xjOK6ZY9O2bTgni0Rwz+ZznbjJysq3yHMb1cnjO0cDiqZ\/pjop\/SrWj125SbdHlmfHDchxDrEkul3utupUFoWFqUQQRjOPCh5eMT161EbyvQatGQxrFF6FmMY3VXsJBh+19\/v9rdt7XG3t7t3HhzVb0S6o6jeESx6nYekTr9qzU0ZTjs8vewoiurWllBKffQANif0gAeHlXtFdGNAGAISIM1D4uH5qbgm4vicqWUdsumTv7hUUe5+rG3jwqDPRPp7EssWxQLfMhsQrhIucd2PcX25Dcl\/d3lh5K9\/v71BQzg5qnlR2Drxf8AWcqHZtI6Phu3V4XOQ+3NuimWWo0ScuIFBaWlFS3FIJCdoCeck+b\/AE61zr7UXVHX2mr7AtrdmsEmI3EU1KKnmu5HSvaU9sBQVkkkq908DI5plroZ04iW+3W6122bbUWr2lMV2DcpEd5LchzuPNlxCwpSFLOdpJHhjFX9q0Jpyy6pm6wtrMmPcLkw0xLCJbvZfDaQltS2irYVpSMBWM486mHl6nPxrRVjzoRdAGcfeh96opjd8Kwq\/ily+agp5R8+KYmmtw\/d96gXUg+IP80v3FVHJ9auGmS6MHw+tD7x9fvQir1NRKwPOmJoqnCTnJ+tQJJOc1DuCh93\/V96uGjbh6itKWB8f5oBcweKGp73gM0QdTo+X81BTp8PH+aXU8Nx4+9QU6rPHhVwHccwfH70IPevP80IrJOSaGXABn\/rVwFU4Tnk\/Wo5+NBU7wah3f8AV96oUS6Qoc0RL3vDxpIOlQyKmFigfS9j15oqHc+eRXk9a6dXrDSN30u3dpVrVdYbkVMyKcOsFQxvT8RVR0Z6eyOlGhIejZWp51\/cirWszJfCjuVnakZOEjyGTQevvGrrJYbpZrNc5C25d\/kORYKA2SHHENqcUCRwPdSfGps6rsr+qZGjGpSjdYsJu4Os7DhLC1qQlW7w5UlQx48VzTrUp213rQWunokp+16avbj1yVGYU8tll6K40HNiAVFIUpOcA4BzXkLpNga9vuv9dW663i1acf0zEsbd4Zt76XO8HnFrU03tDi0JC0hRA81c8EiD6TS6QOFcVNL\/ALpJNfH8273+b04gx7TaY0HT8HVaG7vOt0OcuHcIgjgh8sZS+Gu5sS4lJ25STlQzluRHmRdFwX2tTSr1od7WbT96atltmRmodvLHLSErUp1THf7albTgblDwBFB9L2DXdn1FqLUGmbemSJmmZDEeaXEAIUt1lLqdhBJI2qGcgc1aWu\/MXVcxDMaayYMlUVZkRlNBakgEqRuA3o54UODzXDvw4QbTE1d1Mk6bg3GNZJd0hOW4zW3kFbXsiASju+9s3Z258Bjyrzdwtl6vS7haJqrwmLL6tht0suvNKMEsAKAWkghs8gkEDk1B9UJeChkZqQeA4zXJukVqOmtSa\/03DjyY9mh3iOu3MuLWtDaXIbK3A2Vk+73Co4BwCTXDb5Ps82b1BhQBqB7qENZLb0042mWppoJdZIDSk\/0koH9QuA44PPlQfZvd+NYZCEJUtauEjJPoK+btOaTvU289Y9XRI8x3VcK5SmNOOPvOBplZtrO0soJ2YU4o5OD4D0qi0VF0ver5oiBomDfjOFvlM63ExqW2lxpURQUmUp3CVPGRt24Of1Y4oPobp91JtXUm3yLzY7TdWLYh1TcaZMaQ23NCVqQpbWFlRSCg\/qCTyOOa9ZvTt3Z4r4vtem5+muhHTYw7e7bbTIurz2p98OS+ggB5LJkMsqS4WgsJyAQM7SQRmri5w7fH6bQ5TnUZqXCa1JKuFuiO2O4JtTyexgwVpyp3tBS1LQrJSFcAHbgMH1wFpJxmkbbfGLm\/OjtRJrJt8gxlqkRlNJcUEg7myoDejn9Q4yD6V8r6s1G2lGitVL0u49c3LLCZToqVHnFxCVPk92JIQMIeGee4M7UpyU07qZ\/USY+rnrq1ff8Ay7\/xJjrvKIiXi7+U+zNbtoR75a7mzfs\/t3fGg+qkuBXINb3Z5z4V8eXyLJu1t1W30+TfGNBz79ppm2hr2ln+v7SBNVH3YcQ3sLeSMJyFY8K9RfGD00uHVa02TTNxuGnUWqzS2LaX5JZDzji0PrCkkubQlCFuBGSQk8c0HfNc62tHT7TMnVl8RIchRFstrTHQFrJcdS2nAJA\/UsZ58M1fhwlIOcAgHmvizZc5\/T\/qlCtUdT9qemafkW5qDBlsxVEvoDyo7b5K9uUe8RwSCa731\/YgytBxE3DUX5Ohq4x30qdhvyYshSASGJKGPfDSscnOMgePgYOsbvPNZux4mvjy73e\/XiDoG5ahscbS2j12y4JMSXBnzYaJ4fwha0NqQ6lK2gVNdzgBRAAOK9HaNEjUV66VaYv99u2o7Ci0Xpx9\/ZKhtyUh1osNupWreUpGAnerKtgPNUfUG7Azniq+y3xi+RXJceLNjJbfdjlMyMthZLaikqCVgEpJGQrwIwRXzozbNWxOqCuhQYuStOu6hRq5qcCstotgSHDE7hPj7WANuf0E+VectsiRHhadd6mM3heik6o1SbkC3IWnvmUv2MvJbystbe5t4252\/CmD6+3Y860HQTjPjXyX1BdZXqPThRJct\/TpzTriLQbzbbjKbRMLx3laELS6hzt7C2pzOBnbg5oV2eOmE6ImPX6Vry6Q7TCiN2u4Wyew7MQZBKZMVzntvgYCu5klKBuKc8wfXWc1lKh3IBIwT5elYXgPmaBkkDxrW8ehpUrUa0XtvBNUMqcHlnNa7h9aU7iPWoqdwfdNMDSnSTg5qClnyNLd4\/CoKWSc0wMLdUOAftUS6McZoBV5GoqUAM1cBe8r1+1QKjyc0Mu8cUMukAnNUGKhgmo9350up0EE0IvUDPdPrQlPADx5pcuHyqBVxzQFW8o8ZP0qPcPrQSv0qBfAOM\/agSbfBHJA59KOJAI93nHwqrS55A\/eiIdIHifrQWiXU4B3UQOZweMVWiRwBny9aKh\/ge996CwC0jzqSVY4wMelJe0DG44x868mjrP0tccSyjX9kLilBASJqMkk4A8aD3YcAGAAB8qIl0BISMYx4Yrwuo9T3K2650dYobyBDvSpwlApyVBpgLRg+XJqu1D1ih6Y1nB0nc7MpLU6WxCblC4Rt5W7gJUI+\/u7NxCSrbwecY5oOoJdTjg\/apJWM5wPpXI4\/X7Tbl209Zn7bMjv3x2ew6VlO2C7FUpCkunP9ykKCceOKLrbqdc2ehs3qXp5ty2yHITcqIJCA6ptC3UpSopHByk7gPiKDraXQDziqyw6ds+nFXFdrjlpV1nu3KVlRVvfcCQpQz4Z2jgcVy6268nwv\/LSX9aXC9C73lyIpxdmTDylMVx3tqQtKVBPu53JGc4Hhmg2\/wDERLn2OxX1jpneyzqi4Jt1oQZccLkuFp5wqwV+4gdkjKscHOKDtocST41IEDkVx\/TfXr87uNsjTNA3q1xLjcnrJ7Y+8wpDdxaDhWztSsqUP6SwFgYJFej6bdTmuo8abOiWhcKNGc7aCuYy64TlQKXG0KKmVjbylYB5Hxp7Hvt2eOKzjGMDHpSyXsHx+9T7v+ZoGA5g5KU8eeKl3vgPpSvd\/wAzWw6M4P8AvQM97HgB9KzvH0H0oHcT61ncTQHDuPAD6VMOpKffI+lK9xNZ3B60DfcbI5PHyrO6347vtSncHrWdxNTAwXuTjH0rRdyMYHPwoHcTWdxNUH7nGCAfmK13OQo4JHhmg9xNaLoB4wf5oGe8fhUFLJOaX7v+ZrO7\/maA+81orz40BTw8N2P5qHdz5\/egZyKiXE+tLKkeivvUe8P8NA0XBg81AuHHlSqnyT\/91EvHyz9aBguYOCagp5J8FUv3Fep+tQKx60DCnhjGRmhl0kYoPc+H3qKnQT+rH80BC4PAmtFY8qAp0DwIP80NcgeGcY+NAdTo8CcUNT2DgHIpVcj3vH70Jb5J4P3oGVyAT4igqf5Ph4+lLlw+OT9ahvH7qBVL4z+oD+aMh4EeIP8ANVHe+Jo7T+0gZOKCzSsHzx\/NTDhxgGq9MnKseHP1o6XeeDQOpfUBitNtxBz7O1nOf0il0uZPJzUg4PEZoKTWuh0azk2m4x9U3awz7K48uNKtpYK8OoCFpIebcSQQPTPxqha6H2f86Teper79LcXNh3KQh1UYCTMjhAS6spaCuQ2MoBCMkkJFel1Tq2yaKsUnUmoZZjwYYSXFhBWfeISAEjkkkgYFWEG7wp8GPdIktDkWU0h5l0EbVoUMpI+YIoPGXroDoy+Oaocen3SOvVUliS6tl5AMRbfiWCUnZvOSrOc7j4V7LUei7NqXRruhpDjsa3OMtMD2dSQtCG1JKQMgj+0eVOmWgLSgupClfpBIyflREy2iS33Elaf1AEZFAnf9J23Uk6yTpkh9DlhlKlxw0pIClKZW0QrIPG1wnjHIFU9v6Uafttm0fZGJk4s6Kme2wVKWjc4vtOtYc93BG15XgByBXp0y2xghfiMjw8KDcr\/bbRb5V1uU9qPEgtKekPKI2tIAySf4FBSR+l1hYjQIyJ07Fvv7+o21b0bjJd725J939A76sDx4HPqbRnT2JpG9XTUbt\/uN4ud2baYekzQykhpoqKE4ZbQFEFaveUCo8c8VZRdS26VPRAZU853IomJfS0ewWyrAHc\/Tu89vjjmrFMtggrS6khJ5IIwPnQO9xXrUw+rGD\/vVeJ7Km1OodCkJGSUkHj+K8Xp\/rPpTU8J65WWHfn4jTQeS\/wDk8gNvJ7gRltRThfKs8Z4BPgKDoveP+Gs7x\/w0j7WylfbU8jcASRuGa2mXH\/8A7oOVbR7w8fT50DwkY8ef5qQkA\/D+aR9oZ7na7id+M7cjOPlU+4PjQOd4ev3rO8PX70n3AfWs7gHrQOd4ev3rO8PX70n3fnWd350DneHqPrWd4ev3pPuA+tZ3B4c0DJkEnjj+a13j\/hpfePQ1ncT8aBjvH\/DWd4\/4aVLnoa1vP7qBlTpNR7pH933oG8\/uqCnQDznNAfcP3fetFePDn+aB3U+hoffJ\/uoGu58KiXOf1AfzSxfIBO6hGQCckmgcU9tGd2f5qBfSPH\/eklvknAJx8qGt9R4zx8qBzv8AmV4\/mhKkDJ5+9KlwkYzUCvHjQMF85OD96Gp1RJOaCXABUC7geNAYryc7vvQy6B5fel1vhIyCaEuSNhwTmgZW9wcn70PvD1H1pNchXhk8\/AUPv\/GgUbeynI9aKlweIqnbk4V5fSmWpAIPI+lBZhw5BqYe5qubfBJBI+HFGQ4PI0FgH8p90kfHFebbsOskuBSuo80pCgSn8ujeHp+irdLmTzU0ueQoPI9TbHqvV1307aLGmK1BgPOXSXInxy9HcdQNrLRQlaVE5WpfoNgrwVs0nqmzQtP2DWGjpOpLFpaROhCNDSgofbWlBivBpxz3kISVt4USUnB+NdvQ7gc4qaH8KHh9KDmVp08\/E13KmXzp\/OnMSRbzYHwttxNoZbZSFtKUXMtlLgUolOd4I5PhVXpnRmoW59jjjR0233+BJmuXy+uuI7dwbcbdSAFhZU6FKW2oJI9wJ8sCuzpkYIzjHyovtCTyCMfKpg4pa7Rr2da7LaX9JXWE5YtJ3G0PuvvNbX5imm0I2bVkqCigkKOPH51kvpFNTpaVZ7dpvC7roR6HNS4sKD90Cm1Nd0qJ3OA7yFnw9fCu2pkJ8yPpU0vJ8QR9KYOBXrp3dplguitH6EfsxuejEwlxm22ozipyZSSQoIVjeUJKgrPgRz5VnVHTczRNn1HH07bvy+13Ven2YzYWAxIlCSQ+lSSpIO5IQF7lJCgeVV9Ah7PpQZsaHcYy4dwhsSo7owtp5sLQofFJ4NMHO+giLcxpq\/w4kJmLcTdHlXBliMhpht1aEqS21sccSUBKk4984JPh4VR6a6cawtXQhFjW\/eXLyuIy3+VOvNduORKQs7MAEHaD4qPGa7BbYFstMREG1wY0OOjJSzHZS2hOfRKQAKZ3p9ao4nf+md5nWLq3ckaeedv96lSGrK8XB3VxlRmAEtHd7gKw5kcZI58q1qDoyylWtF2TSikq\/JYSrD23SAm4JDndcbBV7r2Us5cPJ9eTXbu4PWpbjQcxtdmvkDrCi7w9OyZEeXlVxm3CM3\/+tiOEpVFkBe4pUpISWikjJUrjz7AHlEZz9qrdxrAog5oLPvKrO8qq7uq9BWJcIGOKCx7yqzvK\/wAFV\/d+VZ3flQWHeV61neVVd3VegrRcJHlQWKpCkjP\/AEqBk7hg\/wC1IbjWirHJoHu8PjWi8kc80j3B61hWk+dA2qSCPdz9Kj3z6\/ald6fWolznjGKBlchSuPL5VHumgd35UNTuTzigZK1GolzBxmly6ACc0MyAfMfSgb3iod00k7I3HbxgfCoKfGOSPpQOF8L559PCoOPBOPHmke98agp0nk4wKBtyTk4Hl8KC5IyNvp8KWU6CPHwpWXcY0GO5KlvJaaaTuWo54FA+p0kcUNTnka8mjWxkKWW4QaQlRSgSC4Fqx\/dhCFhI+BIV6gU1btUwrgsR3m1xJJJAaeA9\/AzlJBIPyzn1FBfFwigKfSFEHPj6Us7IBOVED+KAZHJxj6UCfeHwoqXsD9X3qlblK8VKP8mmvaRgYP8A\/qgtEPqT\/Pxo7UnBPP3qqS+No97y9aKh8Y4Iz86C1RJ94kHPHrR0Pgq8ap0unGQvH80QSFZyFc\/A0Fx3f9X3qYd4FVIlEjnI\/wDlRWpQOQpRz5DNBZpdz4qqSXcf3feq4SCFAHjJ9aL3x6j60D\/dV\/honf8Aj96r0P7h+rB9M1MO4Oc5\/mgsES9vB5z55ontPx+9VvdHp9633j\/hoLFMnaSc5z8aImTnx4qsDmR+r71sOEeC\/vQWftCR61tMgZ5VVb3vj9633vj96Cx9rO7HlnxzRA8CMhX3qq7p+P1qSZCk8c\/WgtO7\/q+9Z3ecbvvVX7SvOefrUhIJ4OfrQWXd\/wBX3rO7\/q+9V3fP7vvWd8\/u+9BY93\/VWd3\/AFfeqwyVA+f1rFSF7QUnB+dBZ93\/AFfehLkjcADkYpD2heMZP1qPdPx+tBYd8etYZAAzmq\/vEef3qJdJ\/ux\/NA8ZeQRx9aiJGBjP3pLf\/q+9RLpBxn70D5lFIz\/1oJkEnx+9K93Pj\/vUVPDwGPrQNLeUfBX3qHeUPE0r3kjxWPrUDIBURngfGgbLmTndQ+8T40qqSE+X3oftIHifvQOKd58cVBUhIBG6kFy9xz4f\/KoLfyk\/96B1cj3Tg+VUN+R+YyLXa+2pZlSiRke6dic5z6gqSofFIq+0zbE6i1HbLE5LMdE2QllbnjtSfE\/PFQ1dMt9st2mr7CT\/AErJfJLclI5V2y+pAKvPwbTn50Ho7L08s0RTcSXJYTJcQChlakhSvTAq21B0ajXK1lpTPYkYC23kHBbX4jkehryvUu6TtF6qb1GhkqtF2jNOwpgSFNH3MKRnwB8x8D86+kejtun6u6UWjVVzt7vcfQ4gOKTlSkJWQlR8+QBz\/wB6+q+6\/wCN8foPtX0\/3T4flnPj8mSzx4tltn\/WZXjfR\/dOX1H1nyfSfJwy8fX+tfH8KTcGXpVovCds+3Olh8fux4KHz\/3zTXdHwr0fX+3MWDq8luKnYLnaRIdHh76HAkH6GvD99X\/9T9a+VeyU3CphxXkqhbhWwfOgZTIIABzxRUSQBkHGaRya3uoLNEwYxz9qKiSkqwFVUpURyKl3F+tBciQM8niioeAIUPnVKJGB5\/Sitylnz4HwoLkyCvBB8KkJCgOVVUolHcBzyfSjGRjnn6UFm3IUFZJovtR9aq25G9O7n6VLvH40FomYR4k4\/iiCUCM5qpDyTgYNT73zoLRMkBXJ4PyoveHrVOHCfA1MPOJGAftQWpe9CK2HwDnNVntB\/wAFZ7Qf8FBbCQD\/AHVhf9FCqn2g\/wCCtl\/CQRnNBbd7PgqsDp8yKq0Sgkc5z8ql7aPQ\/Sgsu6fWs7p9ar\/aT8fpUVSyB55+VBZd341rvc\/qFViZh53En+BWlSAf0g5+VBZqkBIznNRMlKuArIqs9oP+Cs9oP+Cgsy\/nxNaMhIzk1W+0H\/BWi+rIwfnxQWBloxjODUBJ9VZNV6nFEk5qJdIOMmgslSwkZz\/tQfaiaSLgPjmoLdweM0Djkg8EVD2hXnSnePxoSpWVFPPHwoHlPKV\/dxQy9g4zSSpYScHd9BQvaT8fpQPKfSOPOhuSQkYz41Xrl7lZGfpQ1v7vXPlxQWLVxfhSmJ0VwoejrDrah5KByKqL1OvE+43FbTLCoN0cU9IjbsBLqsblJzxgnkj15FTLiyME1Cg6H0X66x+m6GNIdUbQLvpYOZjSFsh4xR+1aSOU\/Hy+1fUVw\/Fn0Pt2m1Lg6yti4hawzHYSQ4jge4EAc\/DH3r4ZUonyH0pZECC08ZDUJhDp8VpbAUf5xV25hJl1fa21pM6k63uGtpMVcaO+lMeAy4MLRHSfFQ8io4OKq8j1qBPrWbhUH\/\/Z\" width=\"256px\" alt=\"process costing vs job costing\" \/><\/p>\n<p>A job costing system is used by companies that produce unique products or jobs. Process costing systems track costs by processing department, whereas job costing systems track costs by job. For example, a company manufactures custom prefabricated stairs for builders. Since each house is slightly different, each house gets measured, and each staircase has slightly different widths, rises, and runs to fit the unique home.<\/p>\n<div style='border: grey dashed 1px;padding: 15px'>\n<h3>The Need To Fill Weather-Related Technology Jobs Is Growing &#8211; Forbes<\/h3>\n<p>The Need To Fill Weather-Related Technology Jobs Is Growing.<\/p>\n<p>Posted: Tue, 30 Aug 2022 13:15:00 GMT [<a href='https:\/\/www.forbes.com\/sites\/rennyvandewege\/2022\/08\/30\/the-need-to-fill-weather-related-technology-jobs-is-growing\/' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>While making drumsticks may sound simple, an immense amount of technology is involved. Rock City Percussion makes 8,000 hickory sticks per day, four days each week. The sticks made of maple and birch are manufactured on the fifth day of the week. It is difficult to tell the first drumstick made on Monday from the 32,000th one made on Thursday, so a computer matches the sticks <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> in pairs based on the tone produced. This is a problem because the management of a company is left with inadequate information. This costing technique is not relevant in some environments like the software industry which has no direct costs but many development costs. The relevant manufacturing overhead for the job is done by the use of a rate that is predetermined.<\/p>\n<h2 id=\"toc-0\">Process Costing vs. Job Order Costing Systems &amp; Examples<\/h2>\n<p>With processing, it is difficult to establish how much of each material, and exactly how much time is in each unit of finished product. This will require the use of the equivalent unit computation, and management selects the method that best fits their information system. Texas Monthly reports that Sandy found a way to write unapproved checks in the accounting system. He implemented his accounting system and created checks that were \u201csigned\u201d by the owner of the company, Bob McNutt. McNutt was perplexed as to why his bakery was not more profitable year after year.<\/p>\n<div>\n<div>\n<h3>What companies use job costing and process costing?<\/h3>\n<\/div>\n<div>\n<div>\n<ul>\n<li>Retail companies.<\/li>\n<li>Law firms and accounting businesses.<\/li>\n<li>Medical services.<\/li>\n<li>Film studios.<\/li>\n<li>Construction companies.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<p>As against this, WIP will always be present, irrespective of the quantity, in the beginning, or at the end of the accounting period, in process costing. A costing technique, which is used to calculate the cost of each process is known as Process Costing. Here process refers to a separate stage where production is performed to convert the raw material into an another identifiable form. Process Costing is used in the industry where identical products are produced in huge quantities. Although job order costing measures the cost of each individual job, process costing measures the cost of work actually done on WIP during a period. Process costing, on the other hand, accumulates costs by department.<\/p>\n<h2 id=\"toc-1\">What is Process costing?<\/h2>\n<p>For example, in a job order cost system, each job is unique, which allows management to establish individual prices for individual projects. Costing techniques are very important to the business management because they help them make sound decisions for the company.<\/p>\n<p>This is because other variances will arise during the project and can only be accounted for at that time. For example, they may find that the entire plumbing system for one house is damaged. This means they may have to replace it, further increasing costs.<\/p>\n<h2 id=\"toc-2\">Download a free copy of &#8220;Preparing Your AP Department For The Future&#8221;, to learn:<\/h2>\n<p>It is generally used when like units are to be manufactured, that too in a continuous flow. Job costing and process costing are two commonly used cost allocation methods. The <a href=\"https:\/\/online-accounting.net\/comparison-of-job-costing-with-process-costing\/\">process costing vs job costing<\/a> objectives of the two are largely similar in nature; the difference between job costing and process costing exists depending on the nature of organizations who use them.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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Lx6TicGmeTTyKoohJwynJDQRQU7c+9Fd2ttyyafBoNJ3drO4x7ay6gUdXafHeaJtHJjbaqqKuX2h4rlFVDLjjiOs+nN0u\/QDRrlufenad7NVjblXrvZdlu7j23blESfQaszACmT3agRAAR5EVlOmjKmaIpoXJOOfHl6tCbVdt\/dFm+NspVzb0UXcGHuDUI0CvWxAtF2nHbBSuItEzKVsUkC2Roh8lL9VUHllDRouXfo\/o1+bm6HbA39tveO7rYuzeCHtE9Sqy5Gtui1qx1l0aq04XeLUh6ogLkgeoKEXJsFDwTxFM8bI7WvaX3f28rm340e9f6G2DcFvtVCdfNBtYLhjuVBxVVGAR4kAWVDi4JeLiiaKmUygvTm9i7tvSruFurtttNTWKxuVe9GtuJLMm47lRlgyr5CmSFsVXkaoioqoKLhFTP0arzshbo1zdjaNu4ri3JtS+psee\/FWr2\/HejC42KCQJJjvNtkzI4lkgQUHCjjPiq0Nb9sW3vb\/tJdzaXuzSIFwRrCtmC1blHqUcX2GgNuM4T\/RNFE1Q5Di5VFwryL\/dHEinnNx19t9uht1uvSDr2216Ui5Ke050Xn6dKB4WnMIvA8LkSwqLhcLhU\/ammjXNblkdnnst13dbe3bwI0a4INsuVOt2lS6m0zHFppvm0aQgT5lXCbwjiphFccxhCLVI1DfntjWPsTRe2Xc9+WvVrXqb8SVNsRiiAwEamyX0bbJmblXld9Zv1S5IPPK8+Kot0auhd+gWtWoVSmUhpp+q1GNCbffaitHIeFsXH3TEGm0UlTJGZCIp7VVURPFUzwr2qO1Nu5Ye8jNBHceobU7eyqNGm0O4m7ICttVV9wEMxfJxVVoQVcKLYkaYyqYIdInaFuPdDdeJ2VLsj7y2hPn1i7Y0KPUbeppyKezVxlggTkF\/puEoorSFHMRTkB\/qoWEvpyXu\/RFm\/rKkXpJ26j3TTXLnhwkqMiki+iymoqkIo6TftQeRgmf2kml\/djYTZ7fGPBjbq2HT7gGmERQ3Hicafj8sc0B5ohcFF4jlELC8UznCY57ot6XRRu2he9pVJKBMqFD2eaqL1bZoMZidKmgUZDInkDq9FTVSRlSUE9XCeCapljtI9sweyZS+185unbLlMplQRiXby240hVNhZ3dVcdfT9QkcLigNCCdMUJSUspqRRPWC7vTa3ZnbHZSivW9tdZ0G34Mp1H5Ix+ROSHEFEQnHDUjNUTOOSrjPhp01yBVN3+0DvX2n7g2X2cvyk7fUWxKDBq02TKordVdqsiS008LRCfFW2kR7iqgqEnAl5LzRAaOwpvTujvVZd9VLdqowJdXt+9JtDbSDGBllppplgumHFEUhQzPBFklTGVzpNM2vJe7pfRo0awo0aNGgNGjRoDRo0aA0aNGgNGjRoDRo0aA0aNeCeaFVFXARU9qcvFNB70axd4ZT2mPv0d5Z8wffq2kZdGsXeWPNH36O8s+YPv0tOwy6NYu8s+YPv0d5Z8wffpadhl0axd5Z8wffr73hnzB9+lp2GTRrF3lnzB9+vveGfMH36WnYZNKu6thMbpbaXTttJqZ01q56RKpJzAZR0mBebIFNAVR5KnLOMpn9umbvDPmD79HeGfMH36WmAnbLbaM7ObV2ztgxVyqgW5ACAk02EZWQgqvrKCKWPb7MrpYjdn2LH7T0rtKrdDpSJNrpbHyOsVOAh1hc63W55zkcceH05zq1+8s+YPv197wz5g+\/V+rqOdN0uyHWLg3Rqm8WzW91d2uuO5IbcG4VgQW5kaog2CC250jIUbcERRENFVU9qYXJFpS+wLtcOxtK2goNx12lVSiVpLohXU2YnUUrWMLLP2IWUQU4Io4QG\/WyPJemO8M+YPv0d4Z8wdXVUjnKxOxfT40q963vdufWdza7fVDW2ps2TFbgNMU5VBemyw2pCJoQCaHnwIRVERVJSx7V9kncHb6vWuNc7Ul73BZ9kCTdDtxoBpwdJMIyzMfYPnMaARFEbcTjhEREEMgvSPeGfMH36O8M+YPv01VDl7cbsY33e8m7KJC7Ul2xLIvWUkqqW9VKcxWHAQlRTaizJBK5HbwiCIimBRE\/Wx4tN39l+4xGyT2V35unbsrKojdvx4vSbqtNkQwDiJOwn1Ron8Yy9jK8R8EURxfHeGfMHR3hnzB01VCqezZ2eKL2c7RqdCg3DLr9VuCrPVus1SRHbY7zMdQULpstpxabRB8ARVxkvHCoiLG+3ZJh7p33T94LB3Hre2+4VOipT\/lykto8MuJlV6T7CkKHjK4XkngiISEiDxv3vDPmD79fO8s+YPv1PqvdXPezfYus7b0L0q+4l01Lcu6tw4TlKuKt1oEApEE04lHbESImwUUHl66r6jeOKAiIjQ\/8AZ6OvQ6ZtxdXaDu2u7Q0eo9\/h2W\/HaDCCXJtlyWK8zbRSL1UEcZXjxVeWuvu8M+YOjvDPmDq6q0URur2cdxrtvqTfG2XaRuax1qlOGm1KkP09qs0o2xTAkxFkF0454TxUEXKmS+rk+aTVv9n7bLOzVgbZWHuTWLcrG3tfS5afcJRG5ThzlXkZkypACJzFtQRFXijYovLKqvVveGfMHR3hnzB0iqroKLonZcfp+8FX3jq25Mmr1St2C1ZEwXaaLZPGItc5xEjn65k1yVtBRE5qmfDS6HYmpidjsuyN6Q5KRTfR5a78mD1E\/wDEEm47v1ce1OH6\/s8f8NdLd4Z8wffr53hr64+\/UvUcofn12k6JB267R4Xb0947AKZQolOmXbZUAalFuNltlsegbaJmJIHpoCEqnhG2j4ePJbW\/2bW2l1bdbOXPIua2qtQmbmu+bWaTErAKE5YBNMNtm+BesJkrRL63iqet4oSLrq\/vLOULkGU9i6Eks\/Q4P+Pj7damqZjTZIZdGsfeGfMHR3hnzB1i07NMmjWPvDPmDo7wz5g6WnYZNGsfeGfMHR3hnzB0tOwyaNY+8M+YOjvDPmDpadhk0ax94Z8wdHeGfMHS07DJo1j7wz5g6+LJYFMk4OE8V8dLSMujXkXAJcCSLr1qA1pV27nLD22vS9mYIzDoTEmojHI+COq1FA+KqiKqZxjwRf8AXW7rC9bVMveyrqsqsSnmIdcR+A+4wQi6DbsZsCUFJFRCRFXGUVM\/RpNcYdMzeI5cr7vfKThRmcOcxF6NUav+t+f\/AISdte0dEuWiVS6bsqNnxqTTQhk+5Qqs9UXIpSCURSUPQDoj4eJqqomCUlFBVdeqp2prUpd2twnqdNdth21GbpSrsRHycFg5bjCmTKtoSNIII5z9qouUFUwqzK7GwZlpyLGr25111ehyQjMuRHygMZYaNCVlTjxWjUHERANFLJDlMpldaL3ZrsiZDlxJt2XG\/wB6tVbO6jstg3Ap\/XN0FQlayrg9TghFyyIjlFXJLyxmsSKYiMSm\/wAzHXz0fp6p\/T1WPXXXTVpmZiIpvaKbRaYmYidUTflPLp1Rta7TbVHvml2rHobdXjT65VqQ87TFecfZ7nDakCiNk2PNwldwvFVBETPNfHGWsdqqz6U+0\/T21rVPnO0NuGsBmQsjFRN1BN0CaREREaXAipGpeqoiqjnbkdmmy1rrVzU68Ljp9Tj1WdV40hh+MqsPy47Md3iJsEij02UREVFwpmufZxwj2WttI7YtUysVuErCUVYptymiKM5THHDjuBzbLJErpofPkiovgg6cXi3n\/JR5jpb87t0\/7Z00aormYp58p5zq5zO0RTa1tpvG7DuRutcNg3FQYbNltz6NVpsOC7OKoI28r0h5W0bYYQCV1WxFXXOSgiAngpKhIkPtD2hW90Lgcpb1vBToNQgSKxQZgTUeSZBZlnFMnR4D0nOQgSCimnE\/1siup65dpadc+41H3LdvauQp9EiLDjxI6xCiq2bnN7IvMGYk4iCBGBiXEURFTUTb\/Zx2woz1SSoMnX4U9oorVOqyMvxIUUpRylYZbRtPU6588mpl6jacsCia9JzU+reMSnTfenZw0z\/o3AaK6Z9a0c4irreb9Zte2nn0mLxaJs3qDvIVe3rqO0QWxMiN0+ilVUqErLfeVSR0fmm1TKt5Q8GuOXHIooqJK631cB2hY9fuxqKkkqHSpVRFhT4I6rLJOIClhcZ44zhcZ9moCmbYWnSNwWtxaa85FlsW8zbTMJlWxhsw2nVcBABB5ISKvH9bjxRMIi+OtTd\/aan7v02HTJW4N1WwMXvLbjlvzWWu+R5Ec470d9t9p1pxsgcVUVQ5gQiQECpnXRg5vCiJ9TEp6zbnHT7PkZ+ctXXRwdMxGmm97+631T\/M8y3bXap22q1Jt1azIlQZ9Xg0NyoqzDffhUqdVWWnIcR+UgcBNxXhQcqmOQKfDqN8sexvahtrdlmk0qq0uVQrhrbtbSDFdYe7tNCmz3Ir3QkGAg6YgLLhiPs6qoikoHxxn2VNsRqbD8KsVyHR+vQ5k23mpTJU+fJpANBAedVxonxVsY8bItOtgfQDmJ5Plm247Mdj7bXFRq9Eu24ay3bPyuVBhVV2ITFLOpyOvNNpWY7ThEZZT51xxBEiQUFF168Zl+5HmHDpq2Ltxdqi6qa1eN+0Xa6JUdstva3JolwVda0TVUQojgtz5UaD3dQdZjkriKhPgZ9FxQFfVQ3I+1DtQ\/VajRKdLrc6RTbiS0iONQphtvVpOsrsJkunh1xpthx1xRyAtohcsai612XbGrlUrgvXhcsa1roq\/wAu16z48iMlHqk1eCuG8hMLIQHSbAnWgfFpxUXkC83OeUezLZMSDUG6LeVz0uoTL+l7jxqnGlRlkwKrJaNl0WUcYNomFZdeb6brbnquFlVXBI4zL9yPMGmrYm7RdvDa+9LItS4b9dG1qvcqvEcFBdfZgsrVpNNjOPPKAo2jr0bCISIoqpKSIAEaWvT9\/wDbmq0i+rhgzZ5UfbpZzdeqLtOfYjNPQieGWy2boCjxsrHPnwyPrBhV5JqpqN2BNhKElvjEfqUkaCBMklRj02cs5ham\/URZdWRENQEXZT4cmFZM2jQHCPiKjcVmbUWXZVt3RakV1+pU67q1WK5UmagQOCTtSeN2Q0iCIp0suEIiqKqD4KRe3TjMv3I8waatiPYnaGumXaqbo7o7d0+0tvKjbo3RTq6xXkmlHiEDZtsTY\/RbNuQYOiogx3gVJCDllAVyYqvan2pokM1qTtbYqwVZmh\/IR0l4aks12OclpvokKeBx2zdEs8SQCFFVxOnqBgdkyxAtSXYtw7hXxcNuHb62xTaTOqzbcak09CBQBhI7TROGHSZQXpBPOojaJzVFPl7uDsp2VdlGrkC6b5uCr1G5KjHqFWq86NSpL8zoRijMtFHchLDFsAJVHhHEkL1uXLK6cZl+5HmDTVs16z2vbSZuK9rWhUqZT3LMYtWQ9PrtPnxYzyVqQDbbSiEY3mXRF1pEBwBJXDISQBadMJ6P2t9iDnPQn7vehtNRq3JCZNp0mNHkJRyVKmDJuNj1SjonIkDOR5KPLgfFcTsabTMQqlSqfcVzw6fV6XatKmRgmsGjg28+27T3ubjJGjmGkbcwSAYEXqoeDTSuLsVbV1an00Bq9bmvUJq9e5RZk9tuNKK5QcGa3IJplHEbHqqjatqJAniquKmnGZfuR5g01bLNsvtAbcX4\/ccCgy6p8p2hBh1Gu0yRSJbMuCxLaN6MqtE2iuEbTRGgN8jxhFRFJEWKrnao2WokCnTUuZyoLWGqS5TGoUN5wpi1Np92CAFxQEN1uK8aCRCoigqfFDDkndl\/Ya+dqbx3G3F3NuyNVq5faUSNhuojOVqPTIhR2yceGHEQzLqGq4ZTCIOSMuRLIU7sjbXUawbg27pNbrLVNuO4FuCWsruNRVFEAaZhC3NjPMrEZaZZbbbNslAWxVC5Jy04zL9yPMGmrZdNBr8O5qJDrtPjz2Y09kX2gnQnocgRJPYbD4g42SfVMUVP2a5N2t7fbNyVaId+0O0qbQpdMr9WkPUO43arUqJGpKEbztRgjGQ2QNsCUFEjJVURQVUvDoXbHbCk7T0Gk2pbd1VmRQqJR41HhU2c+y600jJGvXQ0bR3qEhICjz6Qi2CA2CIuYGg9nHbG3Nkq5sVSzlNUm4aVU6RPqQ93GpOtTet1DV0WkFTFJBoCkComByheOXGZfuR5g01bMEjta7ORYbNSkza6zDKA1WJD7lBmgMGmOvmxHnSUVrkww6bZcFNEVQRXFRGxIxkZ3aY2pph3S9PqFVaplmpLGr1hKNLcp7L0VRSQwj4NqKvArjacE8TU8N81BxAhrw7L+3l5yHe+XFX4MOp0GDbNfhwpEcW67TYbhmwxJI2ScDHVeRTjmyao4qKS4Djp1bsnbdVkbvpcy7LpS271KpyKhbbM9lmmhLnkyciWIAyjhu82EMOqbgArjvEUQsacZl+5HmDTVs3f0wtlHIVOdiVSqTajUZsunhR4dLfkTwkRAZclgrTYlyVpuSweAUlcRwOkjikKK10jfKx6\/fkzbqjhWpdUpptx5zjdIk93hyHIoygZfcUPmSVg2y5GghyNG+XU9TVb1jsZ7XVvbI9qZdxVBqjP1CVUpSx6RQ2lkPPsoypKyNPSO0QNogg6y026OPA\/bmcgdl\/bqBupRd2UrtakVK3QAKc0+7HIm0CEkNBOX0UmvAreSJt2QbZOERqCl46cZl+5HmDTVs+3ZvhuIV\/3JZm0208O7EsZuCdw97uAadIdOU0rzceC2rRg86jXE1V5xgMkIoXiRDPv9oza6Hd71lzqvIYmR6iVGelLDdWC3Uxh99KEspB6XXSLl1R5YREUc8\/V1GX12fbdvO56vcsDcK8bUK5mIca449u1FqKNZbjKvSR1wmTeZJAVW1OM4yZNrxIl4jjVd7MO2Z3wd5BPqLUc7kW80oTXdgpw3CsTui1RERnrdfpZX+t6fUXqcOp62nGZfuR5g01bIKu9tfbeLZtv3tb1tXbWKbclxUWiQHhoE4GX2KjIQAltOCyaOojXNxGRy8pIDRA2RpiXPtXbcUW3grVxz3pUhQr00maFTJ8wW6dSagUSbKMiYDgLC8eqhIOS5Iz1vUU4Kn9i3a6nsS0Yuu4GZsmtUOvhPit0yG41NpUg34znSjwwjumpOEjjjzTjjgqiEeBHjMtdlLbRmmTaSNwXD0p9v3VbjpLLY5pGr9QSdMMV6OEcB1MNLjiI+BC4vracZl+5HmDTVsn5Had2gi3NHtdyuTick1Sm0JuY1SZTsL5TntA7Fhq+DagLhtOtmvJUEUMeRCqomrW1ybXOyjdMjdOiy7YuOHSbGgXXQbunNFVUcdmzKZGZZEziJBEuq4MdptSSajKInU6CuZz1Z3pjzh9+nGZfuR5g01bM2jWHvTHnD79HemPOH36cZl+5HmF0zszaNYe9MecPv0d6Y84ffpxmX7keYNM7M2jWHvTHnD79HemPOH36cZl+5HmDTOzNo1h70x5w+\/R3pjzh9+nGZfuR5g0zsza16j\/7Pk\/5J\/8A8V1670x5w+\/WCfJjrBkJ1RX5o\/p\/w04zL9yPMJpnZSVnXetZxk8509oaqiLqitoXCJRzq8UVcJ4\/RrxmFhsazUBE4zV\/bK\/+kGsOti3W3XBnqAKSJKx4J\/7pv\/vr85+p8KvFyOnDiZm8dHtgzEVc0oiJjRxT2ayJHkeUXu0dCR5Re7X854HNdurxLr1UsfFP2a+4TXvoSPKL3aOhI8ovdpwOa7dXiTVS8YTXxBRPYmsnQkeUXu0dCR5Re7Tgc126vEmqnd4wn\/pdGNe+hI8ovdo6Ejyi92nBZrt1eJNVO7xjRjXvoSPKL3aOhI8ovdpwWa7dXiTVTu15EhiK0T8l4GWgRSMzJBEUT6VVfBE1S9f7UVtUDbuvXu9Q5r0mjRKs8MMefRdkQmpbyRSkoCiDjjMNxzxHAoooviQIdzVWhQ67TpNHrdIj1CBNZOPJiymBdZfaNFEwMCRRIVRVRUVFRU0uO7N7ZvxkhO7ZWyTAwypwtLR4\/FIpA6BMonDHBQffFR9ii84mMGSL2ZbKTTH+fCrmfiJSatpL03eiFNiQGrIpK1er1G4n7XCHNfWA3GnMRXpToyHFAyAUajkqKAOKvMPDCqow1G7UFj1dAgrSqwxWiYjEVNVoHSSQ8xMeRgXGiIXFRunTDUgyPFlcKSkIrYju19iP0YbcfsGguUoZXfhgnTGVjpJyq9bpqPHqZVV54z4r46wrtFtyrCRS24t1WEZjR0aWksKCNxwNtgccMYbB10BT2CLhomEJUX3py2FHXAr67T\/f71TVO6rbE7Ym1d80i05MJ2b8p3ScGIECOyT3QmyGOobBOKgJhtciRqgoqpkUxnDNXt7BtuvVsKjQES2LWlHArVZKoti9HeGmBUSMImOTzaMGOUbJXeS+q0QoRi207abb2jhDbpO3dvQhp77UmIkalMtIw802rbbgIIpxIQVQEkwqCuE8NZKntbYdaq7tfrO39An1N9omXpkqlsuvutk0TRAThCpEKtGbaoq44GQ+xVTSrLYWq9OBXa33if7\/AH7pedyfcfaGsW2G5bFQCpDVIsOdIWmux+i8TsWP1yjiRqIE6TeCERUvVJDXAetqPTtPWDBvGbZNxsVClVCG9T2z5xzcFhJgwRZ7wophsuvUWGlQVMUyhKSJyQLBTa+xEa7v\/QCgdLDqdP5LZ4\/OKqueHH+8pEq\/t5Ln268jtZYYVA6sNg0Lvzix1KT8mtK6qsEyTCqfHkvTKNHIfH1VZbVMKKYsZbB029DEv+0\/wXneFfyu0ra8uybju606LVqs7bsimRjhHFdaceWoBHcjGIgDjpArUpp0kBs3UFVQWzNEBftvdpqyqvRYFRnwalDmzYxTCgMtpKdZjgL\/ADfc6aqrTSOxXmVV1GzBweLgNqhYnbM7PO39m0uv0YaG3V4dyz2Z86PUocYmMsNtNxmwYaaBkG2QYaQEQM5HkqkXrakoOylhU6vFXItpwGx+R0oTMAILARGIfeCkGANiCZQ3VElQlIUUEUUFSNSs5TB50xg19eU2naOXm\/5NU7q\/gdr\/AGnkTKq1NeqMSLAqMeBFlEyLwVBXKczPMmEaIiJG2Xw5JjkqqiAhqSDqbsvtLbYX3cNNtmizKmE2rEARAkQTbFxTbmuN+thURDCmT1TK\/wD3Ys45N83CFtBtvTEAabtrbcTpOi+HQpLDfF0QVsXEwPgaAqghe3iqpnCqmtim7YWNRpsapUiwqFClwlBYz8emMtuMqAyBBQIRRRwM2WiY9iSXk\/vllXlsCaZtgYkTbl+\/giZ3hP40Y176Ejyi92joSPKL3a+VwWa7dXiW9VO7xjRjXvoSPKL3aOhI8ovdpwWa7dXiTVTu8Y15NVHGEzn\/AB1l6Ejyi92hY764y0XgufYurTkszExfDqt+0\/g1U7uZtru29at62\/Ta\/dloVO249VhDUI8ptuTJh9JIb8yQBPOx2FJxhiOZu9IHG\/XbRtxxSwlkNdofbdyoVelHOqDE63GnJNfiuwHUdo7AMNvq7JTC4BWnmiRQ5KvP\/wAp8XQtu7QKn0mlFZdHKFQYxQ6VHKntK1BYJhWCaZBRw2CsqraiKIigvHGPDWs1tRt6wLYs7dW6AtKZAI0phEFTQEJUTj9KNtov7UAU+hNfUxMvg11TNOXrj45sRM7k2m9pTa6rdyWFUakSTo8mSyvya8XVRhpXTba4oveHemnNGmeoeFHKJlEXekbxw6la9s12w6a1W5V31FylUtiTOGKyMhtiS+53h4BdVsQCG9yUAcJFRE4r44ZHtqNvpEaPDkbd284xDDpx2zpTKiyPjhARR9VE5FhE9mVxrK\/tnZUqipbkqx6K9Shkd8GE5TWTYGRlV6yNqPHqZVV5Yzlc51icrh3iacGvr94n5\/b4XV8k2J2grLSnOzavHqUJ2I3wmMtsd7BmYkIJpxBeY5tOuJHcFzIEoqKl63qGgxFc7Udj2\/RXrqmQagVvR57MJamCC6EhHKWdQ5R0aUuoogCCSKoJ62RIsIhWIztTt9GISjbdW6zxjjEHpUlgOLItg2jaYD9VG2mgRPYgtAieApjxJ2k28mwSpczbq3n4ZkhlHcpTJNESNm0hKKjjKNuOBn6pknsVdapy2DHuwMTxKXneClH7Ru3Eit023WX6mc+oVQaKTfciRIk1X5jCMvEuERVcp0xPDKYZVc4IOUNTO09QXL0rtqXHQJdDj0eU7HCfIc4i8ATEh9VBcEOYK+TYoUdZAj1W0dVky6em+r7DWTWL0oF7nSu6ybelOVBmNEix2mn5Zm+aPvGjXWIhclyXEFHEBTeMiEiXKZLl2H24uen1Wnv2ZTIS10xWqyYVOjtSJrfeBfcaddVtSUXHARTVFQ8+sJCaIaWMpgXiPRrtMbTym\/4NU7kyqdq\/bynTrepi02vJLrlQhwnY8mKMV+nBIgvzOu+06QmIA3Gc5YFVVUXjyRNELtd7P1V+AxSpdYlLUQinHJmnkoF3p+PHipy9mXXZcUExniTuHOCg5wsqVtZYU6tDcc3b+gyKsLqPjOdpjJSEcTODRxR5cvFfHOfHXiPtNt7EWMsXbu32e5CyEZG6WyPQBl5t9kQwPqi28y04CJ4CbYkmFRF1Yy2XtF8viX\/n8F53hIWpctHvS16PeNvSlk0qvU+PU4D5AQK7HfbFxslEkRRyBCuFRFTPiialcawUqhxKFS4dEotKYgU+nsNxYkWMyjTLDICgg2ACiCIiKIiCiIiIiImtroSPKL3a+XXksxqnRh1W+3Kfw3FUbvGNYJ39jf8A8ov+mtroSPKL3awzY7\/c31Vov6ovo\/w1cPJZqK4vh1ddpSaqbdXNe0H6w\/6avFPYn7tUbtB+sP8Apq8k9ifu1\/Zvs+fDZ1iculuybLuW6XKe\/PWA+ptRGVRDkOk0yLbaEvqhyMhRTJUEUVSJUFFVMut+36ZT63RK5R6vBjTYM5840mNJaF1l9o47Ym2YEioQkiqioqYVFxr0wfcklqHvlFp8wqDfVCCmVtma1FkR6TPGqssA87GZYeNwBBwBN2YyHE2hNMGaj0hVzUJSO13tLWnadHhpXFeq3RGE2tOJSfN2PAkttigqq8yYqkNzC\/Q5j9ZFHT3F2e2thN09qJtxbDI0qUU6EgUplO7yVMDV4PV9U1NpouSePJsFzkRVI2qbCbUVODGp62JQ4zUV+M833ensCvFgYraNYUFTgTEGMwQ48WmxDwQUx12RA1ztUbV29SZ9ZqcmaLFLjznZotttuuR3Ib77EhggE1LmLkWQOURWy6a8TXI5mbc35su6awzQaXErCzHpztNVDhF025LL1RYeAnEyGG3aRNBSRVRVRvipI62pb7uyG0UhomJG2NrONuRShGK0pnBMEpqTa+r4iquOKqL7VNVXOdZabtTa9KvcL6hxUZlRok2LDisiDcWMU2Wsqa+ICKKT0h7gThmReIeogK46rksE2J2hXaBCrVQ3Zt2l26zTas9RYq0mrP1VZcpmA7NdHBRGOnllpUbzlTNeGEJQQ8tW7VO1lDF4qq7VGOnUJFOaTual3l1gqgLvSx4nhaTPRA8DJWhQRJXWkNwuray2LtCExOY6EeJX41yOssMs8Zk6OqGwbykCl6jgMuZBQJVaAVJQ5AUTRez\/ALV0eHKjOWbSKm7OrEquvyqhAYefKW\/Jkv8AJT4JngsyQAZ8UbcIVVeZqSwsUD5pnGvWvABwymE\/0170sIu6ay7bts1e4GIYy3KZBfmBHJ3pI8TbZEgKeC45VMZwuM5wvs1U0TtX2ElSro3DTqjQaRRabTKkFUnigNS25UWVKcVtEyiiy3DdEl5KpOA4AiqinK1LyrNvW5aNbuC7XQaodMp0iZUzNknhGK22ROqoChEacEL1UFVX2Ii+zVNVi5uy7MZKJWrIWY7Pg8ygOWJUHZbjMiRPBWu7d0V1SJwamSs8OfBJDhD0+R6WDZD7Sm1E2qDRWa08k1xqVIBo4xopMR3XWnHfZ4D1GHxTOFVWywmMKuhb\/ai25q0OgJVHXqXVbkjxpEGmOJ1Hj7y7Hbjh4JjJrLjopf1aETic16TiilyN1uytDu2u06o2xSWYtu0wak5XPkEzjvcUq8l8GCFlVeRoYNScJxtSBTN0EJXcjrdr+4HZYtWrxYE2yoqI38ospOYtR4o8dKc0yjqg4jOXERBYaA2UNCJkQReTSIKwsKl752lOdqrc+NUaYtNnw4CBMiuNvOrJagE0StKKG2vOpsNqBohCqFyRMa+Td+9v6dInRJsmW0\/TUBZYLGNEY5BGNOZKiC36k2OeTUU4kfjlpxAj57uxNDS2np9pQ4LddKM9SzW2n222HEGI3H6yoziEa9KC02L\/AEyUm2mxRSARTxcFd2IjzKXVLlocQZVyNgkaVIt2QpKKOMACumrOY\/JxuIIk7w5GEcUVS6aaWGed2hrMpVdmQ6k1Kao8e36VX2qs20boOtzvlBW21bAVMV4U4lRfHkTohhCwhZ6Dv7aNzTp0ehwanUI8Jjrd4hx1ko6oSJ7D4gLXJS6blNfHKZRxSBG+fIeUBJrvZuKqlb1RtulsyoFJZpnCbazzLLcBtsgbjCZsC3wAJqj0hX1BliiiKPDyUKhvN2Zrfqo27U7RpMYUrVRgVF46Mfd6eMdmqzDffcJlAFxw2p6IxnqmUh5UEkVzKwtZ7fWwoVVG3anNci1nu6TVgKCm73bm2CvCif1goTzaYHJeKrxwiqknb26tq3VSZFXoJS5QRprVOcZ7uQPDIcbacFtRLHFeDzakhKigvIT4kBCijZl7dnrdyui3aEal12orSmKi5I+RH0BqOL5tNtuvONIDbovNuD3cyR0SbPIJwXETSt1ezCxb9OZp7dPgUK65LjjDzttyokJ44pxo6PPOmwLbQCZw2WnnFECVWQaIlQU0sLDtrc6jXLbwXewybdEmL1KbKypLMjKwjwvoGMghDyURX1sJlURVwioXaf2wdnW9CiVUc3E9xi96FyOTzahN4q0igqESuwHG+Jq3nKKiqqgLkIzvv2eLgsGWtsLHrlHpkCZLep7FAlizCCJHV3hLDu+IKE2GWuujfVFE6SOJ4LFXduB2erQnwmXNuG3HaRMGkARWzJYei9eYzC\/3dpY\/VkA4tXd4EwJA5ydQSXkqosLHqm\/+2dFiQZtXrJwwqVUdokZH2SbUpwPOMKySkiICq60QIpKg5x4oiounW367T7mo8euUsnCjSUJQVxtQLIkoqmFT9or4p4L7UVUVFWg7evXsqsFRqQ1HclTanGqVx0dqoWlNSX3Z2RNkOI02UUTDxSUjLXFHDARUEPKKVv7VXJQ7rsqPVbbojlIprU2oU9iI7FKMYd1mPRiJWSESaUiZUuBChDywSISLpYN2jRo0sK+3o3gp2y1BpFyVekSJ0GoVlimSiYPBQ2DBxx2So4VTRttoyUE9YkRUHK4RY2B2hbMNZw1kgp6xn3ljKEluQk2GKNq1KZUF+cBwXmSwHJQRwOeEJFWZ3hrll23a8asXxbT9biN1KMxFYapZzenKeVWW3C4iSMgnUJCdPiIoSoq5VEVHot29n2fardYCyijsRoUNp6nt2jMN6MCIDMdkWAjqZ+CgDSAKoYKhN8gJFVYT1\/8AaMsbb+3a\/WqkzPdlUCK5Iep4sKLpmjEp4G+S+qKmEJ5cquE9XOFVE1uUvfyw6pUHaFGkSX6zFkuw5FPjR3Hnm3milC6nFBQuIlBlIiqKKfEFBC6rXOAuK4uzhcBQ3ripFLrD9ejm6w2tBflPS2yajgSC2LRGa9Kpsoo4UkB91VRBF3jitGrdnW7ahUGqDatIOQUZm4uR24bPfo0gHHxlMETIo+uZz3URtSMSlGLiITyoSw35\/ah2wozUMK49UIc+ZIp0NIXdSccGRORhY7akGQ9bvTPrcsJy8VTC4mY2\/G3cp8GWqm4IuG0IPOtK2yfVfJhpBcLAkZuASC0iq6SYIQUSElVKpVuzW7SLdveuWpE6VXrbNIo6y7UlpNGotvG420sY2OuyQORjNFMBEEaQsoiIuoCt74dlWmNXDLpsWj1Cq0AanIkxWKA+hkcRp+Q+XNI6p0V6b69ZMtGvU4kZZTSwsGBvzbci+a\/t\/Mp0xmq0ur\/JUBlkVfcqXGHTpLrgiiJ00b+VGBPmuEFFNSxy4x8vtT7OQLUk33OrsqPbcQFdfqjkB5GW20OMCmSceaIhTYqY45XqKqIqNuKEHE3S7LN23eMGAFNrNw1isPQfmbclPvuyh7qJvkYsLhlUiQ8S1VGVSM2qOKjWU2a\/eGxVFrMDbZmzG5MuoVlqC1DZtiSsM3OTbrrwuowrLrbJRmeqbZELToMA6ra4wsJiq9p3aShTK5Tq5WJkCVbEcZVcZep7\/KnNHHkyWycRBXlzYhSXBRvmqoA+zmHLNM7SW1lOlyYdQqshg4jHXeVYxmKZ79xAVFF6hF8mTePDkhdMcKvUb5ptxtdm9u5Ilbnk6a0qVUaO5RKfbrkpudKaZcF8HGGopvPE21JkIiAXA0fcyhqg8dKHu32aXLjuC2arZ9OhJRhBubLcoZvsvNuSKqwRkoNEvQbEZ5vvuYZbSWfM\/XNdLCwQ7Ru2B1I6KNSl\/KDU\/wCS3I6w3UUJSFOEgUuPFBEqZMQnc9NEb5KXAkJZyobuWXTqTTq65ON6n1OnvVZmRGDrt9yZ6auv5DKEAo8BZHORXkmUTVY1+\/OyrSK6UGtWq2lShCZof9B6g9hBcnCpi6EUhLKhUzQkVeQDKdFVDmetzda89jLKr0ULrp9QmTrPpCVFuj0+iOSmBjT5rLDbqqjXRRzrseqPUE1QXS4kiZRYTsbtQbRyaXQKwNWmpFul+BEpBdxdJZUqbHKTDjIgovB12OPVQT44Eh5KKkKLltvtGWFXaXNmSTkwZVOqjVGkRFaNwkmPSI7EdoSQeJK4c2IiF+qKu+sSIJKirSdyeyjVhjUigwqVNapipQ2Rh2xKeZhxo4i2LnIGFBuEAuoIylVI6IpYcRELEnTLk7NkqxwvuiWzCdoc9\/5NjLFtSSUie624jiBHijH68niTHVQmmyREYVxF4tqQrCft\/fu1q3d9QsyVTanSpsSrBSWVms9MZLpQ4spEH9hcZYorf648CIhQfHVmarOxqXslehu3BZdq0eSECc2CTwopNNOyGQYEHGHTbQHxAY0ZBcaUgRWARC5NpizNLA1rz0\/3KQv\/ALo\/+i62Na8\/+wyP8o\/+i6TA5R2g9o\/6avJPYn7tUbs\/7R\/01eSexP3a4qmobOpmy\/7PUf8A89\/9FrUNqNhbsbXWTKqFHvLcm1qDPKSjyRanV48V5WyZbQT4OGi8VUSwuMLhf2a3he5JWbo1X36Q+wX332D\/ABLC\/maP0h9gvvvsH+JYX8zXWiwdGq+\/SH2C+++wf4lhfzNH6Q+wX332D\/EsL+ZoLB0ar79IfYL777B\/iWF\/M0fpD7BfffYP8Swv5mgsHRqvv0h9gvvvsH+JYX8zR+kPsF999g\/xLC\/maCe3It6j3dt5c9qXFUHYNKrVHm0+fKZMQcYjPMmDrgkSKiEIESoqoqIqeKLpSft7ZOOANT5LTMmSiMBKOqSgmEbZTT4A\/wBTrI6neKiqohc1E3kXIoqJmqe+3Z3q9OlUmfvZYZxprJx3hC6YrZKBiokiELqEK4VfFFRU9qKi6SLem9i21XxkUHcuxYrg9XKpeoF1OoThFzQpC9TxdNE5Z4pxEcIAogbF0Wl2XklNU+p0miCzdXWphm3U0YayLj7JRAbR4TFXHKjLaVtkFyclwTRFPxnko3ZzmyWa4wtEelPuSXok2NKcV01NCefSO4BcuI8jdUWl4tkpHgSyWlSuOdia457VVq+4thuzI9Xcr7D4XoDRsVAyYIpDahITgXKMyXhhEUVVERSLOWRP7GctibGk7qWa6zUUVJTZ32ii8i45ckWT48lTJfWXJLlVVdBao7X2GVOo1NCiIsGhiHcY6SnuknBwHQIx54eUXGwcEnOSoY8kXl46+V7bO1rlrtOrVYhuSEpkZYzMZXSFhU6rbokQoqc1E2WyHllEUUXHJEVIeNv\/ANnyJHaisb22CLTII2Cf0mhrgUTCJlXcrrJ+kPsF999g\/wASwv5mgkq3tJt3cc+bUq7bLM1+otKzJ6rzqgYr0OXqcuIqXdIyEqIikjIIqqiY1HzthNoalUn6vNsiI5KlSX5r59V1EckPBIbN0hQ+KnxlyUElTI9YuPHOvP6Q+wX332D\/ABLC\/maP0h9gvvvsH+JYX8zQTFK2wsSi1iNcFOoABUIYPCy8bzriiTpKTruDJUV01JeTqp1CRcKSp4aWi7Ou1Xy9FrCWwBsso+r0J543ospxxYCg4824q9RWkpcRGxX1A4IqDkRVN39IfYL777B\/iWF\/M0fpD7BfffYP8Swv5mg202Y217s\/FK2+bcuI5Amc5kgimxyaVrhIJT5PoLZEIdRSVtFXhx1o1Ls+7QViA7TapZ4yY7qtrxcmyVVvhIbkAjZdTLSC8024iAoohD4e1c+\/0h9gvvvsH+JYX8zR+kPsF999g\/xLC\/maCTPaixnVFXabMNRh\/J+SqktVVhEdQUVVd8VFJDqAS+sHL1VTCYm7dtyj2pSgotBilHiA8\/I4k8bpE686bzpkZqpERuOGaqSqqqS6Uf0h9gvvvsH+JYX8zR+kPsF999g\/xLC\/maCwdGq+\/SH2C+++wf4lhfzNH6Q+wX332D\/EsL+ZoGe8IlszaC7Gu9GyphvxuYmZChOo+CspkVRVVXUbRET2qqJhUXGkmJUdgZkFuHTLgoax643BNh2JUyHvIR1ipFcaeA0XArIhIJgXteZTOTHOhe27\/Z+vChJQ3d+rHjgs2FLI2bojNuYjyW3+ImD4kCl0uPJFymc4XGFU2GOw0xDpcFu9tuAj0eOMOIwN2tI2McViqjJB3jDjWYMReB8hyyi4yq5Ceqds7AS6b8tUu44lKapNOZX5Uj1MuNPhdKOQFycIhji41FjKjnqq4LaesSKuZamWzsTS6K1QHEpzkaLb520Xe3iUzpyojDjDmceJLD4qmEJVZLHsXSyzV+xywkVG92bQ5Q4owmHCv5ScBgRUQDmsrkqChFxyvq5XjjK6jahA7C9Vap7FRv2wpDVLNx2I25ewqDTjhOkTiD3nCuc3nD5rkkLiSKhACiFiQ6HsbuHb8iwac9Tq9TKbIkRpcRioOvKxIRtWpDDxiakjiBIUXGjLkiOYIfHUlM2S2tqbUhmoWmzKalRZkEwdkPGIxpQmL7AIp\/NtELriIAYEUJeKDpGoF2dka2K6xctG3bstuoxorkJp569wf4suEJGHFyQQ+JAK5xnw8F04J2htgUTHpwsH+JYX8zQSQbR7fgsPjQ3ESnvC9EHv0jixxMDFoB6mEZEmm1FlPmk4pgU1uBt3ZrdfG50oolUW33ZLLhvOELDjo8XSabUlBvqe0+ApzL1iyXjqC\/SH2C+++wf4lhfzNH6Q+wX332D\/ABLC\/maCVDauwQuBy6At4EqLso5yn13emMg2+m46DXLpgZh4GQiikviWV8dR7+xe00l+dJesuIrtTFQmkjjo95bU5Bk05gvXaIpknk2uQPqqhIqIiJi\/SH2C+++wf4lhfzNH6Q+wX332D\/EsL+ZoJao7V7fVaWs+o2vFfkE2rKuER54K3Lbx4L7OFRmp\/wDvl\/hjDdu0O2991FirXdasapyYoILBPOOcWlEXBExFCQRMRedRDROSIa4VNR\/6Q+wX332D\/EsL+Zo\/SH2C+++wf4lhfzNAPbJWK5VIdQCny22obL0dIYz30juNOGyXSIOeFYHo4SP\/AFODLILnw34W0O3lOpsql0+3e6NTZoVF02Jb4PjJBgGBcB4TRxtUZbBpOBInBFH9VVRdD9IfYL777B\/iWF\/M0fpD7BfffYP8Swv5mgbbcte37QpTdDtikRqZT2jNxuNGDg2CmSkXEU8ETKquE8E+jUpqvv0h9gvvvsH+JYX8zR+kPsF999g\/xLC\/maCwda8\/+wyP8o\/+i6Rv0h9gvvvsH+JYX8zWOR2gNiJTDkaNvVYjrzwq222FxwyIyXwQURHMqqr4ImpIo7Z\/2j\/pq8k9ifu1R20GUIUVMezV4p7E\/driqahs6+s3PBs+1a\/c9UF52PT5HJGWURXXjVppAabQlRCcMyQAFVTJEKZ8c6+ajyrFiPUev2fekqKcWqEbEuHIbIhejuMABCSInsJOSa3he5JbETeqhsrEi3jbVxWjUpstIjVPqcQJDiKTjLbbhuwTkMNtm5IbATJ1EUlUfBUVE1rV7Qe3t8XRRbWtQqxPOvU+o1OFOWkyWIZswnIgPYddAeS8prSIoIQZExUhLiJL8C0+zpTXIz8Z4ikRpiVApUipz35EqQhNEJynXDI5aiUdhRR8nEFWgwicU1s29RtgrVr6XVRJXTrPUmuHPeqE6Q+4ssYoPoZumSuIQwIQoJZQUjt8UHGutG9b3aS24uGk1CtNJWGI0W4H7dholPclO1Z5uOshHoTUXqnIZNgHHBIUzxad5IKgSJuXB2htp7WgzKpX7gmQ4MKTUIbkpyjzuib0GLMkywaNGVF7pNU6apdNSwrXD9cwEkehbU9k21E5WhQKVbruIXz9GclQHkOKEhtl7qMEBdfpzJTZPZ6jgOkLhGPhreuexuzZeFJqNCuFw5VPqc2VUHo\/yrUW2wkSWZDMk2kBwegjzcyULgtcBPruKSKpKugZXe0htCxXHLefuKY3Lamu00iKjzkY7y2UkCb66s9JV5QpQpglQlaVEyqpnTe7T21DdyVC3Gp1UklSKW7V6jKj0uQ41FZbbp7qiQCCumSs1aG6nBshQSPkQkBCmi7bPZzedV91uMZlUvlcsyZfFZXVlO9TjnC+vPlrxxx+dxjAigwLG0XZRjSHpYQ1KQ+ItuPOVipuOkCNwmsKZOqX9XTIQe3xFpUXwNxDBui9p3aaXLbjt1CrI3JbdehSFo8vpzmwdgNCUbDak+jjlUhi300Ln1MjlMKsjbnaF2iuu7GrGod2detvKjbcY4UlpCe7skpWEccbEOsjCqZNcuoKA4iiitmgp8awOzPDjQokUem1TYI06FiqVDlFYFYCijRdTLZCVJp5o4KoaGwhISEZqW1SLQ7N1DuWJeFLajMVmDMSoMSklTCUZKQSg9RRUuJKsYiBeSLyVVNcn6+gtC+Luptg2TX78rDEp+BblLl1aU1FESeNmO0Tpi2hEIqSiCoiKSJnGVT26Utuu0Dt1ue49Ft2oONympawhjyOPJ1zok96hNkYF6gGSpy5CiIpIPIOW7c117V3fbFVtC4axHl0qtwX6dOj5eb60d4CbcDkCIQ5AlTIqipnKKmlah0TYq27hhXLSawazYRTHuvNlSZrz8mQ1HZOQ6\/I5vOOoxFaYEyNeLScE8MIgOIbuWW4StBPMnkmyqcjYtGvKTHcdBxkSROKuJ0HT4Z5qAKSCqeOmej1mn12EFQpb\/WjmRhywoqJgagYEKoiiQkJCQqiKiiqKiKipqpqZRdkYAk4\/XSlySnzan1nHnw4yZTrzjrog3xBDTvLzYuceoLZcOSpnLdQ702zt2nNUql15lqM0pnglecMjM1MzMzRSMyMiIiJVIiJVVVVV0DxjRjSv6T7C+0bH4D+HR6T7C+0bH4D+HQNGNGNK\/pPsL7RsfgP4dHpPsL7RsfgP4dA0Y0Y0r+k+wvtGx+A\/h0ek+wvtGx+A\/h0DRjRjSv6T7C+0bH4D+HR6T7C+0bH4D+HQNGNGNK\/pPsL7RsfgP4dHpPsL7RsfgP4dA0Y0Y0r+k+wvtGx+A\/h0ek+wvtGx+A\/h0Hvca\/qJthaEu9biB8qfCeisuoyockV+Q2wC+uQiiIboqqqvszjK+Cw9ub37c3REjyKdXARx+lvVgo5IpuMxmWozrpGrfIMiE2KuEJc9VOOcFjxdtzbW3pQnrdrdxu90fcZeVYcyXCeFxl0XWyB6OoOgqONgvqkmcYXKKqKtwKVsrSpFyyKVcHdFuikMUeXwUyXptLKLqqRCpG8RzHiNw1IiXjnOPEHKmbuWJWmzcpVVfk9NliQYBBk82weIUa5B0+QqfMVAVTJCqEiKi516PdixGhYVyuCizAE4eGXV72hNo7hnA\/OqjZIaiHJRHxJETOky3aPsZbNEKiU+tPfPxokaTMWdMGU\/wB2VFZNXRVCQhVEwoqmBQRTAiIoSqJ2f5hQ35DrKvU1oGYDgS5gFCEWha\/3ckLLCq2IgRN8VNERCVU0DhTd3tv60EY6NcTE5J0x2BDOODjjcp9vn1BaMRVHEHpnyIMoPFcr+1yFeQoWMZ\/x1T86k7D1N2pPT6k6+VY6QzedSn4fbaQ0BkkQ8dFEdcyz\/VkplkVzp4Hc+w0FEW5I6r9PqH8OgacaMaV\/SfYX2jY\/Afw6PSfYX2jY\/Afw6BoxoxpX9J9hfaNj8B\/Do9J9hfaNj8B\/DoGjGjGlf0n2F9o2PwH8Oj0n2F9o2PwH8OgaMaMaV\/SfYX2jY\/Afw6PSfYX2jY\/Afw6BoxoxpX9J9hfaNj8B\/Do9J9hfaNj8B\/DoGjGsE9P9xkf5Re39y6XvSfYX2jY\/Afw6xS9y7GeivMt3EwRmBCKcD8VVPD+7qSOd9n0woIn0Y1eSexP3ao3aDKKOUVF8PBdXknsT92uKpqGzryd0MWZZtxXbPbQ4dIkd6lkTqAjMUGmVedVV+gG+Z49q8cJ4rr1rQr1Vtyh7WX5WLxpZVKgQoc1+qwhbQ1kwxhCrzSCSohcg5DhVRPH263he5JLtl9qzb286m5So0arNSWBA3GAinKf\/AN4cfWCKMsIbilIiRjmIOPUYUSL6eOIu2Ds5Iuy1LZo9Xlz2bsmLTolQbhPAx3omIr7LQ8wRXFNuawWQRUBCVTUURVSIod69kPutcrFFOlU8UbizKjOCmS4ThtU+HKCO8LygBGLUemzgA21VESM8CLlFRYt+7uxJTmZEjpUNgLTmuPOjCpczlTHWmR5SAbaby0023SUw+CI2HcVUSRWi49aHV7tbbHR5VcIL5hVOl0OntVJ6pUUH6qwrCjMJ0+UVtweLYwJHJUIsKCoSCuOWC4e1Zt1StxIG3tEqMK45UiezTJS0ioNyXIks5Pd3GSaDPrsL84+BEBNt+OCXw1EQ767Mm5r9VrFWoZhPuJ2VadTKpUmU2b7TMuXSxB8kFRaZddclMsk4odQ3DbT50TbB\/srcbaa95MStWjVo0yVcECKMde7PNvyICsuSY7nAxEuirbhkLiogKpqiEqrjQRMXtU7HSKPCr53hIYp0+AzUmJUmkTWWyZejOymUUjaREccjsOuA2vrkKDhF5Dyy1jtQ7IW9XStWvXoVPrTdMfrDlOkU2WEpuIy2+444TSt8xw3FfPCplREVRFQw5TcfYraGPEiQQ29o\/d4dNapDTBMcm0iNxjjNgQrlDUY7jrIkSKSNuOCiohkiybO2NlR3TfapLiPOwlpz7qzH1OQwpGWHSU8uqiuOKhGqkiuHhU5LkI+2d6dubvuGPatArj8ipyqWFZZZKnyWkOEZGIvIZtoPFSbNE8faOnhFymdJ9E2g22tybTqjRrTiR5FIJ92EfIz6DzyuK8+KESp13Ffe5vL84XWcyS8yy4ImEwmgj7jrLFuW\/U7hlMvvM0uG9McbYQVcMWwU1EEJRHkqDhMqiZ9qp7dJDu99q0O6Qsi9e90SvPRhntRegcsCiGTwi6rrAkIIiMOKfPig4XxVMErrc5UILbqpXQ1HdoyQn1qISGuq0UXgvVQwwvIVDlkcLlMpjVbzV2TiQKdcb0NJRvDKagq83JdmH1G3yeYQXPnUXpxpKdIkTijZAgouB0DOzvLtpJo7lej3S07Dbkw4fIGHlM3ZbotRhBtA5n1DJBFRRUXxwuEXEG12mNk5ARTi3kchZwRDjAxS5jrjveVjoyIgLSkpKsuMijjkKuIhIKouFK7rz2FOzZtHg3INLiQKhRilSYbbDa0ggqMYGENyc2rEdY7jjSm0uHWBXIAB8NLlm3x2YWZEq1jt6TTmLAYpihPrEQ20aRoyBp8wz1WED5LbcdfdaaDi00pkvTwAXBTN+9pa3KpkKjXe3PerLiNU8Y0SQ73peKkqtqLaoQiiLyNPVFfAlRfDWJ7e6z349dl0RyRUW7epc2oTEFk2SA4zbTpMqLoiqErb7ZIuMYJPHUNZsfYCVPptAs6HTQkUMiap8EW3WSiL032iNts8YbNGJIq6I8HCZPJEQ+C5Zm6PZuuC1RrVOBtl66aG3Kk02Q269UJcaTGjATXEVNXzFpYYuI2Rq2KtKaihCqg6XHv\/ALc0KlXBLj1lypTrchSJsinxo7quuC0LyrxXjjhyjuCrv9WKp4kmU1mTtEbNrU1pCXo2spGAliCQ5Ki5GJcDIAunxcY9i9YVVtEIVUsEiqh0fcbsy3zaES6JrLLTF2U2PJOO\/GkK8808044UUVb5I90+8SVdaaIhaLrqaDxNUlLUtfZSnwbg3BjTZVwNPTTo8mc7FJzAsvK0sCO3HaFHmBdUg4AJiSigqpdMUEHpreXbl6wKbuiNcfG16tEGfEnuU6UCFGJtXBdICbRwAUEUuRiiY8fZrcLcu0BksQylVDqyuRMp8ky8ONibYE8i9LCsirrXJ7+rRDFVJEXOq4qt\/wDZkpFr0uxpNZpy0NmMdCpkOM3JeYkxm4jiOsMk0ipJbbYYcR3ipi308OcSwmtSXuP2fJNEdumpUY1OJKrMeO1Lhm2Uh6jSJROx23HFRlBRymSHmmjMRXodTiKgXEHFe0bswMFKkV5ijCyI8XKwJXJHHzggyij0+SIa1OAokqYUZAlnihEmpQe0ttNcNVrFOpdckus0Ghf0iqU04TrbMWL7eJiYo4LnTUXUBQyrZgSZQk0uSmOzeax6RItqOcdCCeKDBf5E6y5Tu7iDaYdfTLVPRrgJh\/uzYCqcBDTVt\/Qdjmq3LfsSjU0Z9WgIr0hiK4gT4YNR2vBwk4PNiAsB6qqgryHwLqaDXuPtGbe2\/X6bb6TJ0+XVJEWO03Hgv+HeKo3TW3EIm0bJvruEqkh54CJiJi4CqwUDd2zK7ab13MSpoRoRx2ZzK06QT8V55pl4GyaRtTVVbkslkUVOJouceOvq7L7WrICX\/QqnI8D8aSLiCqEjsdIqMnlF9oJAh4\/yA\/xzvhtrYzUZyI1bkVtt2dHqa8OQkkthlphp4SReQmLTDQIqKi8Qx9K5CXoVcpFz0SBcdAqDU6mVSK1NhSmVy2+w6CG24K\/ShCSKn79b+o+gUGj2tQ6fbVvQGoNLpUVqFCitJgGGGgQG2xT6EERRE\/dqQ0EHelyHaduyK41SplSdaNptuLEBTdcJxwQRcIirxHlyJURVQBJcLjCrcbfPbU2RR642+8ZhtmzGbOZh2UrPQbE46GDhH3lhUQCL1XBLwTKpPX9\/RZLaedvBl5yntOtOYjtPuPi6hp0yaRhFd6iFhUVv1kxlMYzqs6pP7O1dprbkOuRxYkzqZNjy6Ujp9+fZVuU0UcwEhfLowh6rjXIwZaJTMEDkIOdQ3w2ypc+NS6hcEhmZMZjvx2CpkvqPA9Iixm1AUayS9adFBUTxFXU5IiISpCVDtMbRQbo\/om\/cExuWy085KNabIEYxtvQWhacQgQ+bh1GOgcRVC9dMoqYXA69sLLq78yTGglOpCqZOyGH0VpIptPK62ponIEOlNKrgZEyhIiqSt4SCnF2aLUqTDLlvMRXVhg03LYpEwxZZbcid2aBxsF4orgRAY4LhXYwNN\/OMiCAyblb802wLfauODbVYuRibSRrUFmlgKvSoqPxgeIQPiqcG5YPePtAHPFFHCytP3w23qCKDFyI6SypkIOgw68jjsYn0cASAFFTUYr5iCLyIA5CiphVh6pf20tPuqh02pwZQS6DSGazSJDdPkGLTEoXmQBoQRTcNWmHzVviqi22RkiIKqmC3f0fIlpxq3a1Jglb9vSHKLAOBAkOtI+yrzDiRgAFV8hU5QK60hrhX0U8dTAbzfaEsFyx7vvVKqy03ZkitRaiw+RobblOV1XRVBAjVem0jqiAkYi4ORz4a2qlvpYsbb2duLS6okyBGiFMYCShwSkgjQu8g7wIKocDElPCiiZ\/YqJDS6r2fmaRc9EdZhlTbobedrDLUOSTNYCUjpPugoCqSEUSe6jrXLgAKhqItpx2LeuvZuRaVetyE1FgUi1FOFU4DzZt9CMw+9EbeRP7zJHDdEDFVReiaZ5AYiHi0O0rtxcs6TRXZslurRW2HVYhRJFQYktPOOttOxZDDZNyQJyPKD1PWRYzyqKCHLU+xvrtXKoUS54t0q\/SKg6jEKa1BkmzLcUHDUWSRvDuBadUuGePAkLCpjUHWLk2OdlSr8rLjYSZDUenyagsWU3IZGIsl4Gz4ihsEz1ZpnlBJsespqKCWNN+rdnC3UZoOaPSxgPlHiw2mHYwRUHm046yACiNRsm625IBEY5EYmSqqpoG9zeXboJpU75cfKQlS+R+IU2USLL5GKtoSN8V4q2fIkXiKJklRMLrFUN5LGoNcqdu12oSo0umYM+MGRIFWemyXUU2gIRTk+AIhKiqXgiLlNLFNqnZ6vSWxIpzcSpneAGIPJEkkM6OCqSoRKPHupLOJU5KjDiylUeauLmSk3HsvJu\/qkUWTXqjVW6KLjcR90pE1oiPpAQion0ipxq4Q5BsojgmoqBIgb9R392mpLU1+fdStt05qa\/JJKfKJGwiOSWn19Vtc4OFKFMfrq36nLI514faA2znSKj0KpUij0oXVkyPkeYjbasvymJHL5rkiMuwngcIkQBLiilkkRUmr3Z2ZbfnLtRUKdDi06n0UqM2y1Gc7k7Ha6rJQGUb8ZBsj3lSFsT6IhIUlBQdxvsXR2ZG4lUlQpdO7uk6cxPJmPJIHXilznJi5EVRxrvHyiTxjlr1XVNeI+AWDb+7FhXTPi0yg1l6VKmIZMtdwkgqgJvArhcm04t847oI4WAUkEUVVMEJv1z7Tt0OzrZt7yZkOoTKY\/RYL9GR4KPJ7l\/ap70pptwWlJ0m3KbNM\/WVsBZcUFT51VsWdvdttTGuvUblSK2kKTUjJ6G+CBGYR5XHCVQTimIsghQsKYtGQoSJoH3WvP\/sMj\/KP\/oulqytzLYv2o1am267NeKjo13lx6nPxgQjN1tWxV0B5GDkd0HBTxAhUSwSKiMs\/+wyP8o\/+i6kjlLaBVUhz\/hq8U9ifu1Ruz\/tH\/TV5J7E\/driqahs6zQrcpF4WrclqXBGWTS6wbsGayjhB1WHIzYmHIVQkyKqmUVF8fBdYdeKLfNk245UKdcF40OmyilI70ZdQZZc4qy3heJki4XC+P+C63he5JaNO7OGz9KgLS4FrG3FIITRB3+SXJuLKkymQJVcVVHqzpfMV8HAeJs0Jv1NYHezNs29T67R3rdnOU64xnhNhHWpxRxCY081JBhpXlCMJhJeTiygIinlMKIqjT6V9rvvJtb85jfHo9K+133k2t+cxvj11oWw7Nu0DdRbqbVuS23QqLtUJsatMRl2QcspmXWer03RGUbkhsHBIG3nHHAETMiXJZewVh2JelOvKgwEacoFoQ7HobPJwlg0lg+aNKZmSuqqi16x5JEb8F9c1Jg9K+133k2t+cxvj0elfa77ybW\/OY3x6Bq0aVfSvtd95NrfnMb49HpX2u+8m1vzmN8egatGlX0r7XfeTa35zG+PR6V9rvvJtb85jfHoN2\/KhS6TY9w1WuC+tNh0qXImJHmDEdVgGSI+D5ONIyXFFw4rjaCuCUxxySqY1kdm6m0umwqTVopsU5JLNPiwrrkKouvDKJzpgMjxeUajJVCT1xR0eKigt8XO7Lx2XvW1qxZtf3Dth6mV2BIps1sK4wBGw82TbgoSHkVUSVMp4p9GoBxvs\/k9SpDV\/24y7R6Z8jRnG7gZQkhdVpxWVXqZVCNhlVX2rwRFXCkigtVDbzsx3RTKPUq\/R6fUY1SgARNT7hR5tuMrq1Ezkoskm3UORTuTporvUNtxTUx6paj5GxPZKvOiVa4rhgC5CrUmVS5s2p3VMQpRRzntEqvFJyuRkziFULKtuZ9iIgs1Jt7s00JBOkXpbcd9sohtvf0jbM21iwjhsCKk4vEAbcdLgnqq4644qKbhkuaRC2GkR2Iy7oUkQjVUq2CBdDTalNM3DccNQNFND6piTZZbICUFBRIhUMltxNqKfcT+5NsQqe8lJbYtWPUI7jZK8FRksSzxKN7D7CuS2CEFwQkryNoauIOoW2tq+yzTo8K1rR+TI8aWgBTfk65nhUnWxFtUiuBI5i8oNijitqhmJlzVeofLZl29sAlmP2FRtxrUhUioVqHWKi07V2X+8Kw8w4raKrqcEPuzYqviiDywOVyktGHYaLJelpuXQ3HJc2LUJilcMdEkyIwsDHM0EkTIJFj448UXppyQslkEuj7O9m+yiKlyLspLFJt1xqmUyItxnGWhEgvfMifeEUHTEX0JRQDNEdV3qmTriv0T0IuNDtBR65BA6hUqjPbp1OqroPhMblpMlqLjJ82TF+QhqCEOEPCIgoopovRthXabOo7e51GZgVGTNlvxm7kZRtTmHJOVhOfscObIVf2chwqIAImajlsPQrkO7KduJbTVRNJIchrkYWkF91XXfmhJAUyNUJXFTqFxFFJUFEQFSfQOynXbwtuI6tJnSKkNYqdFmMV5ShNvqARpoMqD\/AAB2QlW6hgA\/OkSuuZcEC1irtjdjqRGO6avUrdejMRqxNV9u43TTpyBmuzzbAHlU1IajNIuCKqdfKY4t42T227KT1Lj0WXeFBkQooNtNMOXSnAAB6C8gonW+l2mRDJVyRkjhGpE4alrubS9j95qYy\/V7OcGoo2ktUrccFNWxAWyDiadJURsMq1w5LlT5Kq5CwLftnZq7KrErNuSqfVp1vsx4wFFqpulEbExNoHAE1wvJgVRDTK9NUXPjnesbZ+i2DX3KrSJ8vubUMoFPp6vOkzEZMwNzAmZDyImwVSAQ5YVT5mqnqHtedsZZ9WqNZom5FvtyKqqlKQrhZJtw1cI1NQ6nFTVTVOSoqiKCAqICIo2elfa77ybW\/OY3x6Bq0aVfSvtd95NrfnMb49HpX2u+8m1vzmN8egatGlX0r7XfeTa35zG+PR6V9rvvJtb85jfHoNy9bHtrcOgnbN208ptON9iSrQvuNL1GXBcbLk2Ql6pgJe36NKFG7OG0duUOm23b1AmU2nUZWjprMWrzW+4uNxnI3VYIXUVpw2nnhcMVQnVcMnFMlUtMfpX2u+8m1vzmN8ej0r7XfeTa35zG+PQQ8\/YfbepuPOzYFWcKQ6Thqten54kkhFZRet6rGJchEYTDSIaIgYAOMjWNp7MrxAdSizlJuE3TkJioyI6rGb5KDZK0Y8hRTVfHOVxnOE1n9K+133k2t+cxvj0elfa77ybW\/OY3x6CKLYrbLutOiMUF6KlIpsSkU52JUJLD0KNGbfbZFl1txDbIW5UgOYkhqLpIqqi41shs1t2zaLdjQ6G5DorE1+osMQ5r8cmH3n3H3SbcbNHG0I3nU4iSDwNQxw9XW56V9rvvJtb85jfHo9K+133k2t+cxvj0C6PZx2jbqEirR6BNjTpTivHLjViay+LitE0pg6DqG2atETamKoSgvHOERE26xsjZVRp90RoDEinS7ugjT6hMakuqZNDKlyhQfX9RUeqEssjxX53GcCCDL+lfa77ybW\/OY3x6PSvtd95NrfnMb49BHTNk9u51su2fIpUxKXImSag8DVUlNOuyJDbjcgzeBxHSVwXneeSXkrhKvj46HdktuHpLEs6NJ60WU9KjmlRlITPVMTdZBep6kczASKOmGSURyC8UxI+lfa77ybW\/OY3x6PSvtd95NrfnMb49BAxOz1tTCqUWrs0KaUqJVflwDdq8x1DncWBR9xDdVHDEYzIipIvEUIUwhmhb0HZLbanXMxd8SgENUi1J+rRnFlvkEeS+MoXzabU1BtHFnSiMRFEM3ORIpCKjIelfa77ybW\/OY3x6PSvtd95NrfnMb49AuVTs37QVetPXDLtl5Kg485IbeZqUprurzhuG65HQHESObhvvkZtIBGrzvJV5llca7HmzE2my4F2UaTXDlVmq1cXjnyo\/d++yp7ystC06iNgA1OQGBxyVRMk5iKjY3pX2u+8m1vzmN8ej0r7XfeTa35zG+PQL0\/s57R1NTWbbTp9Ryc6aDUJIiZzPlDrkoo5hVL5WqGF\/u94XjjiPHfrux+3FynIOr0ma6kunPUmQ2FVltNvRXBfEmzAHEEvCU+qKqZRTRUXIioyXpX2u+8m1vzmN8ej0r7XfeTa35zG+PQbNr2HbVnSZ8q34bsc6m66\/J5SHHBJxyVIlGSCRKgqT0t8lxj9ZE\/VEUSZn\/wBhkf5R\/wDRdLvpX2u+8m1vzmN8esMzdTbF2K801uLbBmYEIiNXjqRKqeCIiH4rqSOedn\/aP+mryT2J+7VG7Qe0f9NXknsT92uKpqGzrXqF6Uzbfbq9Nwq0xJep9ssS6vKbjICvGzHiA6YghkIKSiK45EKZXxVE8U2NZoNuUe8LVuS1LhirJpdYN2DMZR021cZcjNiY8gVCHIqqZRUXW8H3JJT2\/wC1NtLfVvUyvHV3KGNUnv05hupOMONq80oIq97iuPRCbJXWgFwHyBXDRpC6qK2jNF3x2smP0mM1dYA9WnejEbeiPtFyVzptq4hgisi65gGic4i8RAjampDmOqHZt2Tq1bWv1SwocyUUmVLUX3XXGeckgJ8eiRK30zNvqK3x4c3HjxyedU8zXZ82rbmQqg5RqjKkwChq07Lrc6QRDEfB+IBq48vMGXmxdbAsiBqZIiKZqXWjRpfaT2ruWp2VSrWqlQqp346IUt1qmvstCB0+VPbcdJ4Q4CbEMyEUy5h1kuHA0PUVafay2juqhv3TEqM5ijQkZZmS3WRcSPOdVOEBQZM3Dk8F6qg0BoAeJkK+GmK3uz3tPas22Z1At+VDK0AjjSGgqstWGTYpx01p02VdVt11ITisdVwSNRQckqiKppSOy9sTKo8egu2BF7lFCODbYyHhVVYedeZIiQ8mYHIkKhEqrh5xM4JUUM9X7SOytJR0Xr4bkKExqnh3CFJmq\/IcbccEGeg2fW9Vl1FVvkgkCgSoXq6xxu0ps05WYFBdvJluRV3B+TXembsaU0axxbeGQ0hMi2Zy47YEZjzN0BTKkOYGr9kXZ56p0qoWzRCtt6FX2q8+5TXXW3H1Bh5tWRcQ0JgCV3kqNqKKoJlF1Np2XtjRCC2FjALVMjxYkRnvslW22Y0qFKYb4K5hRF6mwywqLlGuK5EjQgZtv92dv90hnnYlwJVBpisd5VIrzKCj7SOsmKuAPMDbITExyJCQqiqioum7VZ7J7JUbZiNWWKXMdkLVThjhVd6bEeJEaixmQR1xwvVaZHKqfiRKuBTApZmg8OlxBV8foTw9vt0jwd4LMmw3pR1JY7rM6owO6PkAPOOQpb8d1RTlhUVYrximeStgRcUwSC41SmxaxTJdIndXu81hyO90njaPgYqJcTBUIFwq4IVRUXxRUXSZF2M2whg0Ea3nG1alyKj1EnSOqcx8XxdkG5z5G6Qy5A8yVVRDwmOI4Cde3BsiPFhTZF1UxliouqzGcckCIuOI6jKjlV8FR0gawuPnDAP1iEVgqzvrtPRKNXK5KvWC7Htymv1eqBF5PvRYjLJPE4bQIpoitCRh4euKKock1uSdpLBmU+NSpVHddiRnJDvSKc+ovE\/Kblvdb1\/nkN9oDJD5IXrCqcSIVhav2cNna\/T6hS6zahy41VbeZmC5UJOXQdiNw3E5dTI8o7LLS8VTItjnOM6Bpq9823SRJqVUhR0Oh1AH2tC66DYkSrhBxzQlRV5cUVURcaxs7i2O7G67d1U90MDhQdypEXHi2KJ4k4vMPm0yeTFMZJMlS24s+r3BFuioUsnanDVlWX+8Oio9IlIEwhIijyJVUVTiq4VUVURUW5vZw2UqMydUJtgwXpFSeF+YZE4qyHBcZcFXPW9dEKOyqCWRRAwiYVUUM1X3xsmnW7Wblp7k6ssUSswLfcbp7HI35sxYqRwaVxQbMS79H+c5IHrL63gupujbo7e3HNg06gXdTqlIqTL0mIMV3qo6w0LJm6ijlOnwkxjQ88SF9ohVUMVXThbN7cU6gO2vEtxApb1Qp1UcjrJeITkwe692NVUlX1e4xsjnBdP1kXkWcFo7G7X2LKhTLYtnuztPpjlGjq5LffQIRtw2yZw4ZIQ8KdDFM5VEa9vrHyDdj7vbYS2WJMa+qO4zIcFtt0ZI8F5dNWyUvYgH1mOBrgT67HFS6rfL7TtzrQrFyu2zTqw25JCPGkAXIUB3rE8ggPjlSwwReKIiibZCpIXgqRuypsLDo0a3YtgtN0uG5FdZhpNkdEDjnHNokDqYyixGMr7TQSQ1JDPk60vb+16LJOfBhyClONRWSefmPPGQxup0UUjJVXj1T8faufHOE0EFcG9FmWvbdbuSqTDxQI9RkyIbbjTkhwIXW6nBEPjkkjPqKGQqqNnlBUHOLrS6vTK3FSbSpjclhSMOYL7DAyAxX9hCYEJCviJCqKiKmkMdi7MqFLrNNuVJ1SCvHUBnIE2RFbdZlnMUmuDTiJgRnyBQv1sqJZ5ACi8UOg0y3YRU+lMuNsnIkSi6jxukTrzxvOkpGqr4uOGuM4TOEREREQJDRo0aA0aNGgVtzb\/pu2FmTb1q0GRMjQnorJMx5EVgzJ+Q2wHzkp5lkUQnRVVNwUwi4yuEWNtXerb26bcG42q61CZEkCSEshFYp8VNUMxUmyFAFT6oGTSt4cEybITVhu+PakmiK3erkAKUMqI4SznRbZ64yGyYRVJURVV5G0QV\/WJUHC5wqlUqfshcQzKRMr1EkJcjqlJjN1tB791IrERQ4i4nISZOMHBPBeo2uORIqhLpunZa1SrQFrTTYUaCzUJclxURgWjdeb8FzlVRWVVfDCoYKKlnwi7h372xt6U1DkXJGcM0BxxwXQBiO0smIwrrjzhC2Ios+MeOXImzQgE8oixz1q7BVGE++tcpRQqlT2mFVq4jFkoDSEbYN8XUEWURxSwGBwWV9utOZtH2cLypzdpSmqTVYZslBZp41xxwUZYdjorDYC76oA5SWhUBwiFHdRUyTvIH6LuJZMuqRqGxcsM6hLEVajclRwuXWwmFTwL\/AHd\/1V8fmj8PBdeB3MsA5EiKF200nYrhtOgjyZFQIhcX\/wCEDbcAz\/VE23BJUICRIGi0XZiXdjVVotZpU64XjGQBNVpX33ijtOLzUEcXnwaqi58FwMlrPh08LNNo3ZwqdXrVGhVKnL03XaZOjlWXRivfKRDJdjgCu9JwXnJ7aqAoqKTzY+1ARAfYe5tn1W5qVbNJqyzJNYgTajENhsjYcYinGF0uoiccf75HUVzgkNFRVT24Q3j2wcpsKrhelPWFUVipEe5LxfKSbYRxDw9YnFeaURTxUXALHEkVYO1absLSqjT7ttGvUBZTgvwocyPWxeSQU9Ybpii9RUeceUIJoS8jLm2qKvU9avisDsr15YsO1q9b1IqNCq1BBmczPQXX1pxUiRHZB0zTvIkwtNZ5oRonXBEXmuNBcEjd3bRkFP8AprTHFQWSEWXeqbiukyLYgIZUzUpMZOAopZkM+HzgZgIfaF27nu2c7Dk1B2De9FlV+mTViqDSRGTitopiao4huOTY4NtiBGRHjCaiolj9maHIj1tmp2\/1BkxZjMhy4VNFkEsBxp5FJ5UVxzu1PXl7XEUc56xc9m0Nv9i7uhUoLSpwS4m3gv2tTHGpMke4I0\/EfNpslJFPi7CiKjiqWUbVEJRMkIHiBuJY9VgyKpSrngToUYYxlKiudZk0kNg4x03AyLiuA60QoCqpI63j9Yc43NztvmpHdVu+mE8sdJTbbb6GTzSq0nJpBz1fGRHRUDKp12c46gco6LspthCsb0ax7UYS2v8AcP8Aw43XHG8QwjhGRVIlVUAYkfwVV5cMlyUizrRdhdq4NTiVmFbRMToMFKbFkBNfRxmOixSQRXnn2wYq59vqL4+ufINzbzdqzNy3Ki1bFWakOU6S+wQo4BdYG3Sb7w0oESEySivEkXxRUXCZTTrpNszaHb\/b+oFVLUorsWUbDkYnXJ0iQRNuO9U0VXTLKqaZyvj\/AI6ctAaNGjQGtef\/AGGR\/lF\/01sa15\/9hkf5R\/8ARdSRyjs\/7R\/01eSexP3ao3Z\/2j\/pq8k9ifu1xVNQ2derfu+1aIVQhVi5aTAfWWh9KVNbaPirLaIvEiRcLhfH\/DXnWSlozFpFYqgW07W5LEr1IkcWOu98016oE+YNp7c+sYp4L451rC9ySlfSLt\/9ube\/NGPi0ekXb\/7c29+aMfFqv7d3\/wBmK1bFKu6qpFtunVmiw6\/EKsrEaMoUlmXIaMgbcNQzGgSH15YRGxJVXLbotyhbxbMN1lKM5VKQJnFCS05lkutyclgrYNCqvKaLAlKuW0FemWFVRJB7ENnpF2\/+3NvfmjHxaPSLt\/8Abm3vzRj4tQwbibPHKlw0uO20cgwZdSkETrSNNxIqtpJeVxfUQGus11FzgOoPLGU1pxd0drqhe8WwaYyzMqEimzao461FDoRWYrjAOi8RYUDzKZVBwq8SQlwiiqgy+kXb\/wC3NvfmjHxaPSLt\/wDbm3vzRj4tJlrbzbWXRR4VxfJUik0isRY0+izqnTUYZq8aQy6805GXxUl6LDrpNkgug2PMwEVRV2p27uzUWdSKfFqVMqblbrrduRipzIyQ78TbznTIwRRTikd1CXOBUcLhdA0+kXb\/AO3NvfmjHxaPSLt\/9ube\/NGPi1LfI9I\/4XE\/5I\/9tHyPSP8AhcT\/AJI\/9tBE+kXb\/wC3NvfmjHxaPSLt\/wDbm3vzRj4tZ7gO2bZoVRuOrQIjUGlRHZspzoh6jLYKZl4\/sEVX\/TVWSu0js1EmuQHKJU1Nu7Vs7l8kcRKUkhiMT4qWOUZJEltnqJnLgmgoXFV0FmekXb\/7c29+aMfFo9Iu3\/25t780Y+LUel47XqyzIGq0A25KojJg40Qu5FCTgqfr+BCuByvrD+1NZp1z7a0x7u8+qUBh3uozeJusovdyFwhc8V8BUWH1RV8FRlxUzwLAbXpF2\/8Atzb35ox8Wj0i7f8A25t780Y+LUXIvja5gxZSoUZ55Xm46tNdMjFwnSa4kn0Khtu5FfFOk74eoWPci79vYs2mxXVpaN1WG\/NiyOcdAMGn47CoIqXUNVdlsgnACFCJBJRI20MJH0i7f\/bm3vzRj4tHpF2\/+3NvfmjHxahaTuDtZXXJjNGnUWYcWKs8EacYVJURI8aQshguXFxlG5kbLiLxRXQyqIQqsmdwbethNcdl0ZsacQDKU1bHpKbhNBnP0E4BgP1iEhTKoqaDP6Rdv\/tzb35ox8Wj0i7f\/bm3vzRj4tR715bXRyIH6rQgUDaaJFJpFRx02QbDHt5kcmOKD7cvNJj1xzHnulsoMFuoNXTbD7LwC4yrMhk+shiwTfDC4LmkuJw+t3lnGeoOQYPSLt\/9ube\/NGPi0ekXb\/7c29+aMfFpQgb0bK1KnW\/VI1UpXRuRMxsi3lhUiyZJ9dUyjXEIUoSUlwjjJhnkKok49eW3bdUodHYGFKlV+c\/T4ox2QPi601Kcc5\/VRO5SAX6UMeKonjgJP0i7f\/bm3vzRj4tHpF2\/+3NvfmjHxalko9IVM\/JcT\/kj\/wBtHyPSP+FxP+SP\/bQRPpF2\/wDtzb35ox8Wj0i7f\/bm3vzRj4tS3yPSP+FxP+SP\/bR8j0j\/AIXE\/wCSP\/bQJN+V6xbwtp2gx906RSHXJMSQE2LUYpPMkxIbeQm0cUg5fN+HISHPtEkyioLOzvZnhtUSFAuunRYNAAYsaGFeZNsoIjE4QzU1IyaRynQXULkjqlHRFcUDdA7euqXbtpUCXcE2hJJCMgoEaLFA35LpkgNMtCuEVwzIQFFVE5EmVRPHS7T9ztq6tQ1uSl9CVTUlUuGL7cFcG5UAinFUUUcqJDNjqq\/3eS5xhdAmRds9gGn4T9Qv+m1fugLHIanUKdKR2MIqMZjJtqrIRx4oCsq2ZcEJ4niUiKQtu09m7ZqlBrETdWO7IoMZ+OGatAYGV1FcXLwxwbRQDrO8WA4x0IhPpKbbZgxWhups9etvUO46TVaM2zcEeNIiR5KstyE64RybbMM5E175EHH1pDKJnqBym51xbe0yUcCfIpDMptUQ2SRtDTxbT2L4quXmUXHsV1tP7w5BFsO1Nj9u6kFWom4UF2S3HfhocmtRS\/3Yxig016qD6rLMGM02v6yiKk4rjhE4sJSNqOz7R6tHrXpCgT5EOYEiOk6oU58WWG2mWmooIrXqNAESKiEOHl6CKThKTinYrN97aSK+lvMO0x1z5HcrpSgRpYoQgIBVwnfYifOCqL+rhCXPhqOqO7W0tOOv5OLJati31uaqvRowuhHhfOcV8PEjJGXVQERVwKKuOQcgri39mdlKdbdoUip7xMy5lru0uU5KbqUBtJsiAUFWFIDE1aAUprDaC2QkrZOIRmRKepeVtb2fpNbiV9NxY7MmJJiy1RuuRODrsd6jOtkSKir\/APh+AKoKinFXfBCJCF0pO6uztVhzpp1WjQEpsuZElNTlaZdaWNIlsOOKKrlG1KBLJDXw4MOEuOBcWCpVywaO+kWqyKPDdXOBe6YZXgp8Uz7S4CRIPtVBVU8EXQUpbWwfZltQKeNIving5TFpxMPlUqd3hTiOsuKRPI2jhdZYsVHA5cPmAUBbJTInfaGh7K7J2qNnWduDT3Kc2YOAk2sxnDEhjtMkqEPH9bo9Rf8AzuHjA8RFpK89rBeSOtYoHVJVEW+bXIiRxttQRPapo4+yCh+shOtoqZJM63pG2b5RQS6LXMpzKSIqNyWD7w2qR1Qm+KrzRUmRFRUyipIaVP1xyEz6Rdv\/ALc29+aMfFo9Iu3\/ANube\/NGPi0sU3drZqpxZlQarFEYhQp8imlKkq0004+w2646jZF+uItsPOKaerwbMkVUElRgW4NvRaqjzkujAFDYKTUiLpokRkVcRXHFX9Ucsupy9nzZ\/VXAZ\/SLt\/8Abm3vzRj4tHpF2\/8Atzb35ox8WoaVuNs1CZ7xMum1mW+sUfk5JZFOuLjjZM\/5qGy8Kt\/rIrTiKmRLGKkbk7S1hiW8zVKC2UGpP0mQ0smK4bcpqV3XpF0jJEcJ0m0RtVRxFdbEgE14oE96Rdv\/ALc29+aMfFo9Iu3\/ANube\/NGPi1sUJbcuKiQK\/TabFKJUozcuOSshkm3BQhXw8PFFTW98j0j\/hcT\/kj\/ANtBE+kXb\/7c29+aMfFrDN3DsJyI823e1AMzbIREamyqqqp4IictTnyPSP8AhcT\/AJI\/9tYJ1IpIwnySlxMo0Sp8yP7P3akjlzZ\/2j\/pq8k9ifu1R20GVIVX\/DV4p7E\/driqahs6ywq63bVs16uvU2p1AIcrqFGpsM5Ul1OkymG2gRSNfH2ImdYtStperEqKESDym5RV\/wAprx\/+WtYXuSXOVPhdiy5ds6BVqvc0W36CljU+PBZr9YKmSWrcCLUaTDkm28YmLTjVXmNg8X9YrzSoqkgaaOl2PqFfVQvmRuZacSvWc0D1SJ66mh+TW3nJwgb4E5htCcrkkRUkTJPtImV4JphXsx7es2qzZ0GtV6JCZtygWtzamNK45T6QsjuwOIbag4ppKdR3kKoSccCKpnUe92RdqXWZoDUqw2c4JguOE5EkcVkuUtxw0B5k21JCosNRVQXivUVPFRUexFb2O32XLh3QuGG3vNbVWo06BNsemW6U1xpiUNXahSJrLL7skhmq4jDJCsUG0HruIauEQqNp7cj2bZV7RKtYd\/2\/W7nrFImvx0buQahKqEF1yOy+\/wAScIngRaYwyh4VBSOoJ7C14i9lTbCNVrer7lQq0+pW1PWoxpVTdjT3nnVbggROFJZcXmXyZFNXgUXkJDUXB5Lqas7YCyLIuG2LiolZqzblqW3EtaJHV9gG34cdpW2e8kDQuvqIkSoJmrSGSmICXjoPUbs1bWRaZBpEWBWW4dKVhKW0tenKlOaZjSIrbMfLvzTaMTJTXEcZF3C\/qhx+Q+zLtFT7jg3TAtt+NOpkuDMhdGpyQajHEacZjoLSHwIQaedbQSRUEHCRMJhNWkL7CCnzwf6kmvvXY84PxJoMmjWPrsecH4k0ddjzg\/Emg16vSqfXaVNolWhty4NQjuRZUd1Mg8yYqJgSfSiiqov79V6vZ321NaCT9PnvFbkemx4JO1F4lHuMwJjTh5JebhPtgbjhZJxRTmpasrrsecH4k0ddjzg\/EmgQLR2NsCyJVNl29RyjOUZlI0A1kuGrTXQFlUXkq8siKZ\/xTKYVSVfFX2G24rdSOsTaG535yjtUInwluARQ22322wVRJP1RlyUz9PV9blwDhYXXY84PxJo67HnB+JNAi2vsvZdnRQp1vw5cKC3POp91aqD6MOSjknJJw2uXBfnXDVExjHFMYbDjH1rYug1m7bdr7kk2odt06pRYsRvkjgyZc+DNSSL3LIq27ADAcVQkcJCXCcVsrrsecH4k0ddjzg\/Emgr22dg9tLP6P9H6C5GCLRzoERtZjzgRYBsRGHGm+RLjk3T4SKS5XLAlnJGpb7e0dnMuV59qnvI9cMqPNll3x3xfYeJ9lxPH1SB4lNCT1sIA54NtiLn12POD8SaOux5wfiTQJErZyzp0p2VLjznnJE+BVHicnvF1ZcN2I4y8SKXieafDRV+kWcYTmfJQY7Km28KrUk4ESQ3RqdTghO04pTpd5NgaWENxXFLKdEaNFXH94hRVX9ZDubrsecH4k0ddjzg\/EmgqagdlnZq24DFLpNqEzGjK\/wBMEmv4RHmJbLv9\/wAeY1CZlV8cuphUQG0Flpe0Vo0mdSKhChvsuUKS7LhiEpzp9ZwJIk4TeeKlibJRMJhENEFEQRRHTrsecH4k0ddjzg\/Emg9omExr7rH12POD8SaOux5wfiTQZNGsfXY84PxJo67HnB+JNBD3hZdtX7SgoN3UmPVaUklqS9AlNo5Gkk2vJtHWyyLgiaCaCqKnIAX6NQNJ2bsehUSXblHpjkOmyahFqgRmXVBuO\/GNo46Ming2Dfd2BFscAgNAOMZy7ddjzg\/EmjrsecH4k0FXUnsz7R0RyivQLbNHaC3FahOnMdUwCOzBabFSzlUQaZCVfpVWizlHHBJpY21tdq7JN7DBNKtLHi46jxJ4fM58EXC57s19Hhx8Mcj5NHXY84PxJo67HnB+JNBXVvdn\/bK14zlOpVAUae5RpFBWEcg1Z7nIITkBxzjk4Y8zP9YiI1VfHWSPsRt42d2SHqO69JvulDSLhfclukc9hGjaTmSlnn03FDmioXEQTPqpqweux5wfiTR12POD8SaCq5vZm2pqMiRLm0N99+UTxuulNdQuTsioPuEKovqER1ad4jhRR31VFQBRYa3tBZVw1+n3PUqY4VTpQokKQ1JcZcY4tOtBxIFRUwL7nsXCKqEiZ8dOfXY84PxJo67HnB+JNAjStmrPmPPvyAqZuSJbFRMlqshUKa0TCtyiRSwTw90jiJEioIt8BRBMxKDhdmDaGnzaTOh28\/HKiRm4kFpue\/0mGwGAKIgka5XFLhJlcqvTXKqpEpWr12POD8SaOux5wfiTQVLTOyxs9RrLZ2\/plvSGaIw060DC1B4lFHKe\/AP11Ll4sSn0Vc\/rHyTComNstl50ym7hxapdIOP3vAeo8c2IroBT4K96VoVE3jJx0TmvqRiTQEiAgtt4JSs\/rsecH4k0ddjzg\/EmgqeV2W9nJhOm\/bB8357lVkOBMdByRON03TkuEJJyMjdcVU\/V9bGMCHHJG7Me0MQ5JNWwqpIuR68E6kt4larTspJBTmsl827zEURU8EBOGOKki2p12POD8SaOux5wfiTQatDpMWgUaDQoCOJGp0ZuIz1HCcPptigjkiVVJcIniqqq\/Tre1j67HnB+JNHXY84PxJoMmtef\/YZH+Uf\/AEXWTrsecH4k1gnvsdxkZeb\/AKo\/7yfsXUmRyps\/7R\/01eSexP3ao\/aESFRyKp\/pq8BzxT92uKrqsS2dQNy0oqjFJpFXx8NT2vhChe1NZVQtT2pOTJNzpe1VX2a0\/RCfla6DWO0v9xPdr53Zr6qe7WtUpZz76IT8rR6IT8rXQXdmvqp7tHdmvqp7tNUlnPvohPytHohPytdBd2a+qnu0d2a+qnu01SWc++iE\/K0eiE\/K10F3Zr6qe7R3Zr6qe7TVJZz76IT8rR6IT8rXQXdmvqp7tHdmvqp7tNUlnPvohPytHohPytdBd2a+qnu0d2a+qnu01SWc++iE\/K0eiE\/K10F3Zr6qe7R3Zr6qe7TVJZz76IT8rR6IT8rXQXdmvqp7tHdmvqp7tNUlnPvohPytHohPytdBd2a+qnu0d2a+qnu01SWc++iE\/K0eiE\/K10F3Zr6qe7R3Zr6qe7TVJZz76IT8rR6IT8rXQXdmvqp7tHdmvqp7tNUlnPvohPytHohPytdBd2a+qnu0d2a+qnu01SWc++iE\/K0eiE\/K10F3Zr6qe7R3Zr6qe7TVJZz76IT8rR6IT8rXQXdmvqp7tHdmvqp7tNUlnPvohPytHohPytdBd2a+qnu0d2a+qnu01SWc++iE\/K0eiE\/K10F3Zr6qe7R3Zr6qe7TVJZz76IT8rR6IT8rXQXdmvqp7tHdmvqp7tNUlnPvohPytHohPytdBd2a+qnu0d2a+qnu01SWc++iE\/K0eiE\/K10F3Zr6qe7R3Zr6qe7TVJZz76IT8rR6IT8rXQXdmvqp7tHdmvqp7tNUlnPvohPytfQ2iNCRUb10D3Zr6qe7R3dr6ie7TVJYg2VaBUdByKp4Y0\/o2qIiZ+jXoWwD9UUTXrWVtYaNGjRRo0aNAaNGjQGjRo0Bo0aNAaNGvuF9mg+aNfeK\/s0Iir7E9ug+aNH04T9uNfVRUVUVF8NB80a+4XCrxXw9vh7NfE8fFNAaNfcLr5lP26A0aFTj7dGF0Bo0f\/wCaF8M5+jQGjRowvt0Bo0fsT9uvuFT24T966D5o0L4e3Qnj7NAaNCePs0LhPpT36A0a+4VPBUxr5j6f\/SaA0aF8NGgNGjRoDRo0aA0aE8Vxowvh4e32aA0aNGgNGjRoDRr103fKL3Lo6bvlF7l0HnRr103fKL3Lo6bvlF7l0HnRr103fKL3Lo6bvlF7l0HnRr103fKL3Lo6bvlF7l0HnRr103fKL3Lo6bvlF7l0Hg+qgF0XEBzC8SJMoi\/4\/wCGlBj+lUOE0kOl1ICVxEkpKlNyFIsByNMuEotY54EMEioOARMorl03fKL3Lo6bvlF7l1YCXHlX1IKKyjPRRxGn3SdYHrNBz4mJY+b5KKqqcVVURtOSZLw1aY\/fMuYsZxuU0tPbbVzqNijbx4NOAkS5MfAMqq8kVVVFwQrp+6bvlF7l0dN3yi9y6t\/gJL8C93GKOvWlK6EEAfVJAAoS\/wC8byIvFxv\/AMqIqr4+CZXOSpNXVIuB8YUCpsw2zbRpxZratOGiYFzj1Mo2KKaEHHJeCqhKicXLpu+UXuXR03fKL3LqXlLFmDDusJkEpD\/VitSpSvE68iOm2RO9NVFAwqIKtYFFTHjlPBNaxUy7KUbbtPfclJNfEpDbjquKwnJVzl1xfVVCwqAo44jxFcrpv6bvlF7l0dN3yi9y6XksS2Xdwvk2RIdgmksEb6MfnGUnFVcnk88ExhBRfbxVfBS9m7Tnb0OaCy2FZjAXrCSNZNeQIWMLngiK4QquCXCcv2Kz9N3yi9y6Om75Re5dL\/Ar+NCvSIVRRqHVuq\/MkKLxywcHok46rXTRyQSAKCraLhtskHwRFXUg5MvxefKkPLgVFsWnI6KpoAIpEpEuEU+oo4yvs5IiLpw6bvlF7l0dN3yi9y6t\/gIsRNxGwlPS4jxumoK0KOR14j0QygopoKfOofLlhcKXH2jqQdC85Fp1aE8JJV3YLvc3GSAOL5RxwiEi+GHSNBJfoHKr9KtXTd8ovcujpu+UXuXUuFqO5drU5kHmTOKThEatozkUymBLJIvDii+KZLkQ\/RlNE+l10pc2uQJLyPAKrFiE6qi4vRREFRU+mnziqueOcj+txXTL03fKL3Lo6bvlF7l0uWIspu\/5U5TYhy2Y5uvu8SfZQQFWVRofUc5Z5+1E9XKIqL7de6a1frqDKqDTokTjAKybjSeojhK456hYFeKCmEVUVFwvJfFHfpu+UXuXR03fKL3Lpf4CdDqV4xaxS6bUI77oSMFJdFgFbH5kiPkSL6uHUEQx9GeXioquWly77OrshU6a43BOQ6hrzYXg3wFQVVReSpz5IiIKLj9Zf2tnTd8ovcujpu+UXuXS5YllSrxpcFHqZMkSHnWhceYcc6hI4hDyESfcJEVRI1REUQyA+GFVFyusXwcmATpF0VcEpItE2AiiC6ip7eSiq9JfBVXK\/sRURv6bvlF7l0dN3yi9y6XksVqU9exVZlmpRiCArZK6RKzlDRCynqEpoilw4eGeKryTPjqHCLuYxMitiLkiO7ToTTpdVtEaeEnOtlDNVUlEhVTFU8RH24VNWD03fKL3Lo6bvlF7l0v8DRpATW4KN1AiV5HHVyRcl4q4Sj4\/\/Cqa3Neum75Re5dHTd8ovcuorzo166bvlF7l0dN3yi9y6Dzo166bvlF7l0dN3yi9y6DyvimNJNOi3e5MWQ5BqUYDkm4DMua24AIiDnmoOkpiaIvFOPqEq4FBRCV46bvlF7l0dN3yi9y6sTZEJSGKs3Vqg9OadFlxAVsidUhUsllAHmqIiIo+PAFX9i\/RM69dN3yi9y6Om75Re5dTqrzo166bvlF7l0dN3yi9y6D\/2Q==\" width=\"255px\" alt=\"process costing vs job costing\" \/><\/p>\n<p>One product is produced all the time, or for an extended period of time and every unit is identical. Depending on the  industry you are in, there will be a variety of materials which are  important in completing your work effectively. Some things are obvious, for example the construction materials required for a building project, or physical supplies needed to carry out your design project.<\/p>\n<h2 id=\"toc-3\">Cost Accounting<\/h2>\n<p>The type of costing method you use depends on the type of business you\u2019re running. While the costing systems are different from each other, management uses the information provided to make similar managerial decisions, such as setting the sales price.<\/p>\n<div style='border: black dotted 1px;padding: 11px'>\n<h3>PMP vs. PMI: What\u2019s The Difference? &#8211; Forbes<\/h3>\n<p>PMP vs. PMI: What\u2019s The Difference?.<\/p>\n<p>Posted: Mon, 29 Aug 2022 17:59:47 GMT [<a href='https:\/\/www.forbes.com\/advisor\/education\/pmp-vs-pmi\/' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>As a small-business owner, Ingram regularly confronts modern issues in management, marketing, finance and business law. He has earned a Bachelor of Arts in management from Walsh University. We&#8217;ve built the best easy to use time tracking software for individuals and teams. Product or period costs can be inventoriable under Process Costing.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Process Costing vs. Job Order Costing Systems &amp; Examples What is Process costing? Download a free copy of &#8220;Preparing Your AP Department For The Future&#8221;, to learn: Cost Accounting A job costing system is used by companies that produce unique products or jobs. Process costing systems track costs by processing department, whereas job costing<a class=\"more-link\" href=\"https:\/\/vonsaten.net\/index.php\/2021\/07\/30\/the-difference-between-job-costing-and-process\/\">Continue reading <span class=\"screen-reader-text\">&#8220;The difference between job costing and process costing&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/posts\/1881"}],"collection":[{"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/comments?post=1881"}],"version-history":[{"count":1,"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/posts\/1881\/revisions"}],"predecessor-version":[{"id":1882,"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/posts\/1881\/revisions\/1882"}],"wp:attachment":[{"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/media?parent=1881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/categories?post=1881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vonsaten.net\/index.php\/wp-json\/wp\/v2\/tags?post=1881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}