Each of the following statements may (or may not) describe these technical terms. For each statement, indicate the term described or answer "none" if the statement does not correctly describe any of the terms.

A-An activity base that can be traced directly to units produced and can be used asa denominator in computing an overhead application rate.

B-The total of all direct labor, direct matierals, and manufacturing overhead transferred from work in process to finished goods.

C-A means of assigning indirect product costs to work in process during the period.

D-A debit balance remaining in the Manufacuturing Overhead account at the end of the period.

E-The type of cost accounting system likely to be used by a construction company.

F-The type of cost accounting method likely to be used for overhead costs.