| A | B |
|---|
| In a(n) ____ system costs are accumulated for each product or batch of products produced | job order costing |
| When the balance of factory overhead applied is less than the balance of factory overhead control, the difference is referred to as | underapplied factory overhead |
| The _______ summarizes the units processed by the department and the costs charged to the department | cost of production report |
| A(n) ________ is a document used to record the various costs incurred for a particular job | job cost sheet |
| _________ are the number of units produced during a certain time, expressed in terms of fuly completed units | equivalent units |
| A(n) _______ approach means that needed raw materials are delivered to the factory at the moment they are needed, thus eliminating large inventories | just in time |
| A (n) ____is used to record the amount of time an employee spends on a particular job | job order time card |
| A (n) ___ authorizes the materials warehouse to transfer materials to the factory | materials requistion form |
| In a(n) ____ system, costs are accumulated by department or production process | process cost accounting |
| A (n) ________ is used to maintain accurate records of manufacturing costs | cost accounting system |
| When the balance of factory overhead applied is greater than the balance of factory overhead control the difference is referred to as | overapplied factory overhead |
