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Page i Fundamentals of Cost Accounting 6e William N. Lanen University of Michigan Shannon W. Anderson University of California at Davis Michael W. Maher University of California at Davis 2
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Page ii FUNDAMENTALS OF COST ACCOUNTING, SIXth EDITION Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2020 by McGraw-Hill Education. All rights reserved. Printed in the United States of America. Previous editions © 2017, 2014, and 2011. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 LWI 21 20 19 18 ISBN 978-1-259-96947-8 (bound edition) MHID 1-259-96947-9 (bound edition) ISBN 978-1-260-70875-2 (loose-leaf edition) MHID 1-260-70875-6 (loose-leaf edition) Portfolio Manager: Elizabeth Eisenhart Product Developers: Michele Janicek / Marilyn Isaacks Marketing Manager: Katherine Wheeler Content Project Managers: Fran Simon/Brian Nacik Buyer: Susan K. Culbertson Designer: Matt Diamond Content Licensing Specialists: Melissa Homer Cover Image: © structuresxx/Shutterstock Compositor: Aptara®, Inc. 4

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