Match each of the following items A through G with the best numbered description of its purpose.

A. Factory Overhead account E. Raw Materials Inventory account B. Process cost summary F. Materials requisition C. Equivalent units of production G. Finished Goods Inventory account D. Goods in Process Inventory account _____ 1. Notifies the materials manager to send materials to a production department.
_2. Holds costs of indirect materials, indirect labor, and similar costs until assigned to production.
_3. Holds costs of direct materials, direct labor, and applied overhead until products are transferred from production to finished goods (or another department).
_4. Standardizes partially completed units into equivalent completed units.
__5. Holds costs of finished products until sold to customers.
_6. Describes the activity and output of a production department for a period.
_7. Holds costs of materials until they are used in production or as factory overhead