Match each of the following lettered terms on the left with the appropriate numbered description on the right.

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a. Factory overhead control account b. Job order costing c. Normal activity d. Overapplied factory overhead e. Predetermined overhead rate f. Underapplied factory overhead 1. 'The level of annual activity that will meet average demand over several years 2. Excess of actual overhead costs over the amount of overhead costs applied 3. Rate used to apply factory overhead costs to production 4. Costing system that is useful for accumulating costs for special order products 5. Excess of overhead costs applied over the actual amount of overhead incurred 6. Account used to record the actual overhead costs