11. List some subsidiary ledgers that are associated with a control account. a. Accounts receivable b. Accounts payable C. d. e. 12. List the "five steps", as discussed in class, to prepare the cost of production report for process costing. 1. 2. 3. 4. 5. 13. Explain the difference between "Gross Profit" and "Contribution Margin" 14. What is meant by "applied factory overhead