Match each of the terms on the left with the appropriate definition on the right. Not all definitions will be used.

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Term Definition A. Provides information about the umber of units and manufacturing costs during an accounting period. 1. Conversion Costs 2 Equivalent Unit B. A measure used to convert partially complete units 3. First-in, First-Out into a full unit. 4. Production Report C. The reconciliation of the number of phy sical units worked on during the period. 5. Weighted-Average Method D. Direct materials plus direct labor. E. Direct labor plus manufacturing overhead. F. Direct materials plus direct labor plus manufactur- ing overhead. G. Combines the cost of units in process at the begin- ning of the period with the cost of units that were started during the current period. H. Assumes that the units in process at the beginning of the period are completed before any new units are started in the current period. I. A detailed record of the costs incurred to complete a specific job.