1. Used to apply manufacturing overhead to jobs. 2. Measures, records, and reports product costs. 3. Actual manufacturing overhead costs are greater than overhead applied to production. 4. Manufacturing cost accounts are fully integrated into the general ledger. 5. Source document which authorizes issuance of raw materials to production. 6. Appropriate when products have distinguishing and heterogeneous characteristics. 7. Constitute a subsidiary ledger for Work in Process Inventory. 8. Indicates the number of hours that employees work and the account to be charged. 9. Appropriate when products are similar and are produced continuously. 10. Actual manufacturing overhead costs are less than overhead applied to production. verapplied overhead Cost accounting Underapplied overhead Cost accounting system Materials requisition slip Time ticket Process cost system Job cost sheets Predetermined overhead ra Job order cost system