1. C&F Enterprises, Inc.: Addressing a Customer's Dissatisfaction with Price
2. Understanding the Composition of Product and Service Costs
   1. Manufacturing Costs
      1. Direct Materials
      2. Direct Labor
      3. Manufacturing Overhead
      4. Classifying Manufacturing Costs
   2. The Flow of Product Costs in a Manufacturing Firm
   3. Nonmanufacturing Costs
      1. Selling Costs
      2. General and Administrative Costs
   4. C&F Enterprises, Inc.: Accumulating Service Costs by Type of Service
3. Assigning Overhead to Product and Service Costs
   1. Traditional Overhead Allocation
   2. C&F Enterprises, Inc.: Allocating Overhead Using the Traditional Method
   3. Activity-Based Costing
   4. Analyzing the Differences: ABC vs. Traditional Overhead Allocation
   5. ABC or Traditional Overhead Allocation: Which to Use?
4. Types of Costing Systems
   1. Job Order Costing
   2. Process Costing
   3. C&F Enterprises, Inc.: The Process vs. Job Order Costing Debate