1. Match the phrase to the right answer.

-Type of labor incurred by hands-on factory works -Document for capturing labor hours -Account where jobs are born -Type of Overhead put into WIP when using Job Costing -Landing place for sold jobs -Cost of finished products for the period -Location of all completed jobs awaiting sale

Answers to choose from are: Direct, Actual, Timecard, Allocated, Work in Process(WIP), Cost of goods manufactured, finished goods, cost of goods sold