Pg.#3 Group Barbara Bloomfield – Uwaifo Obanor – Cheuk-Him Ho – Thuy Nguyen – Hoan NgoDocument Flow Chart for documents in a Manufacturing EnvironmentInventory Control Department sends a status report on inventory to the Production Controldepartment. (One copy only)Production Departments send Factor Availability Report to Production Control. (One copy only)Factor availability is availability of the factors of production: land, labor & capital; this includesmachine time, factory availability, people and financing.Production Control Department authorizes the production of goods by creating triplicate productionorders as follows. (Three copies)1. Copy #1 is sent to Cost accounting; they will use this information to post the work in process.Copy 1 notifies the department that production on an order has begun, so they create an accountin the work in process subsidiary ledger, where individual jobs are posted.2. Copy #2 is sent to the Production Department. They will use the information from theproduction order to decide what to produce. This document authorizes production to begin.When production is completed, they will send the Completed Production Order to InventoryControl. This will be used to post an increase in inventory (Dr) and then Inventory Control willforward the completed production order to Cost Accounting, to post the WIP records (Cr).3. Copy #3 is filed in a numeric file in Production Control.After the production control department examines the Inventory Status Reports, and the FactorAvailability Report, and creates a Production Order, a Material Requisition document is created.Four copies of the Material Requisition Documents are prepared, three copies are forwarded to theInventory Control Department (#1, 2 & 3) and the fourth copy is filed in a numeric file. The MaterialRequisition Document is used to track material through the production process (direct and indirectmaterial). 1. Copy #1 is forwarded to Cost Accounting from Inventory Control, to use in posting WIPrecords. In Inventory Control material is taken out of the storeroom (Cr to Raw Materials). InCost Accounting, the amount is Dr to Work in Process.2. Copy #2 is forwarded to the Production Departments to accompany the raw materials out of thestoreroom. It will be attached to the completed production order.3. Copy #3 is filed in the Inventory Control department, in a numeric file. 4. Copy #4 is filed in the Production Control department, in a numeric file.Inventory Control Department sends a Journal Voucher Document (for a journal entry) to theGeneral Ledger Department. This report records the materials placed in production (Cr RawMaterials).Cost Accounting sends a Journal Voucher to General Ledger Department. This reports the conversioncosts of the products produced. Conversion costs = direct labor + overhead.Production Control Department creates two copies of the Production Schedule. This reportdistributes the planned production schedule to the Production Departments. 1. Copy #1 is sent to Production Departments.2. Copy #2 is filed in Production Control by date.Production Departments send Job Time cards to Cost Accounting. Cost Accounting uses thisinformation to post hours on jobs to work in process records for each job. (direct and indirect labor)Production Departments send Production Status Reports to Production Control. This report informsthe status of production, whether everything is on schedule or not.Pg.#3 Group Barbara Bloomfield – Uwaifo Obanor – Cheuk-Him Ho – Thuy Nguyen – Hoan NgoDocument Flow Chart for documents in a Manufacturing EnvironmentCost Accounting Department sends a Journal Voucher to the General Ledger Department. Thisvoucher summarizes the Cost of Goods Manufactured.Last, but not least, Cost Accounting Department sends a Completed Production Cost Report toManagement. This report details costs of direct material, direct labor, overhead and should includevariance