14.1 Match the terms in the left column with their definitions from the right column: 1. Bill of materials a. A factor that causes costs to change 2. Operations list b. A measure of the number of good units produced in a period of time c. A list of the raw materials used to create a finished product 3. Master production schedule 4. Lean manufacturing d. A document used to authorize removal of raw materials from inventory 5. Production order e. A cost accounting method that assigns costs to products based on specific processes performed 6. Materials requisition f. A cost accounting method that assigns costs to specific batches or production runs and is used when the product or service consists of uniquely identifiable items 7. Move ticket g. A cost accounting method that assigns costs to each step or work center and then calculates the average cost for all products that passed through that step or work center 8. Job-time ticket h. A document that records labor costs associated with manufacturing a product 9. Job-order costing i. A document that tracks transfer of inventory from one work center to another 10. Cost driver j. A document that authorizes manufacture of a finished good 11. Throughput k. A document that lists the steps required to manufacture a finished good 1. A document that specifies how much of a finished good is to be produced during a specific time period 12. Computer-integrated manufacturing m. A production planning technique that is an extension of the just-in-time inventory control method n. A production planning technique that is an extension of the materials requirement planning inventory control method o. A term used to refer to the use of robots and other IT techniques as part of the production process