A type of cost accounting system that provides for a - separate record of the cost of each particular quantity of product that passes through the factory. An account in the work in process subsidiary ledger - Vin which the costs charged to a particular job order are recorded. The form or electronic transmission used by a 1- manufacturing department to authorize the issuance of materials from the storeroom. The subsidiary ledger containing the individual accounts for each type of material. The form or electronic transmission used by the - v receiving personnel to indicate that materials have been received and inspected. A. time tickets The form on which the amount of time spent by each B. job order cost system employee and the labor cost incurred for each c. period costs individual job, or for factory overhead, are recorded D. receiving report The process of assigning indirect costs to a cost E. process cost system object, such as a job. F . activity base A measure of activity that is related to changes in predetermined factory overhead rate cost and is used in the denominator in calculating the materials ledaer predetermined factory overhead rate to assign I cost allocation factory overhead costs to cost objects the J. materials requisitions The rate used to apply factory overhead costs to the K overapplied factory overhead goods manufactured. The rate is determined from budgeted overhead cost and estimated activity usage L. finished goods ledger data at the beginning of the fiscal period. M job cost sheet The amount of factory overhead applied in excess of N activity-based costing the actual factory overhead costs incurred for production during a period An accounting framework based on determining the cost of activities . The subsidiary ledger that contains the individual