FILL IN THE FOLLOWING TERMINOLOGIES IN THE APPROPARIATE SPACES.

_____ 1.		a. All costs incurred in a production facility excluding direct materials and direct labor
_____ 2.		b. A document that shows all costs for a particular product, service, or batch of products
_____ 3.		c. Anything for which decision makers desire a separate measurement of cost.
_____ 4.		d. A situation occurring when applied overhead for the year exceeds actual overhead
_____ 5.		e. A document recording the amount of materials moved from the raw materials warehouse to the factory.
_____ 6.		f. The giving up of resources for a particular purpose
_____ 7.		g. The budgeted total overhead for each cost pool divided by the cost-allocation base level
_____ 8.		h. A method of allocating costs to products that are readily identified by individual units or batches
_____ 9.		i. Costs that cannot be identified specifically and exclusively with a given cost object
_____ 10.		J. Costs that can be identified specifically and exclusively with a given cost object.
_____ 11.		k. The record of the time an individual laborer.
_____ 12.		l. A system that first accumulates indirect costs for each activity an then assigns costs of the activity to the cost object
_____ 13.		m. The raw materials or component parts that are used to produce a manufactured product.
_____ 14.		n. a group of individual costs that a company allocates to cost objects using a single cost allocation base
_____ 15.		o. A method of allocating factory overhead to products based on expected total overhead for the year
_____ 16.		p. The number of completed (whole) units that could have been produced from the resources required for the partially complete units.
_____ 17		q. The wages of all labor that a company can trace specifically and exclusively to the manufactured goods.
_____ 18.		r. A method of allocating costs to products by averaging costs over large numbers of nearly identical products.
_____ 19.		s. Collecting costs by some natural classification, such as activities performed, labor or materials
_____ 20.		t. A situation occurring when actual overhead for the year exceeds applied overhead