And did you have spoilage?

LEGO building

Students in Sue Ravenscroft and Christine Denison's junior-level managerial accounting class used LEGO™ pieces in class last week to simulate a manufacturing process and walk themselves through process accounting. On the clock, the team of (from left) Davis Thompson, Kun Zhao, Jaryd Eichinger and Zach Koziolek worked through considerations such as cost of materials, overhead, ending work in progress, spoilage and weighted average. "This is their chance to really learn what all these terms mean," Ravenscroft said.

Denison developed several LEGO group activities as a hands-on way for students to use the costing system being studied during a given week. Photo by Amy Vinchattle.