E20-1 Listed below are several terms. Complete the following statements with one of these terms. You may use a term more than once, and some terms may not be used at all. Cost allocation Cost driver Cost tracing

a. Job cost record Job costing Materials requisition Process costing is used by companies that produce small quantities of many different products.

b. A is any factor that affects costs.

c. Boise Cascade pulverizes wood into pulp to manufacture cardboard. The company would use a system.

d. To record costs of maintaining thousands of identical mortgage files, financial institutions like Fleet Mortgage would use a system.

e. is assigning direct costs to cost objects.

f. A accumulates the costs of an individual job. g. Companies that produce large numbers of identical products use. costing. systems for product h. The computer repair service that visits your home and repairs your computer would use system. a i. A j. is manufacturing personnel's request that materials be moved to the production floor. is assigning indirect costs to cost objects.