000			00339nam a2200133Ia 4500
080			_a12.09.01 O97
100			_aOwler, L. W. J.
245			_aWheldon's cost accounting and costing methods
250			_a14th ed.
260			_bMacDonald and Evans _aEstoverGB _c1978
300			_axiii, 770 p.
583			_c10/27/05 _kJOYD
942			_cM _mO97
999			_c27679 _d27679