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Question two (10 POINTS): Match the items in the two columns below by entering the appropriate code letter in the space provided. (FILL IN YOUR ANSWERS ON THE ANSWER SHEET) 1. Anything for which a measurement of costs is desired 2. Total units accounted for minus units in ending work in process. 3. Costs that are non-inventoriable. 4. Residual material that results from manufacturing a product. 5. Primarily concerned with internal users and reports pertain to subunits of the entity. 6. Spoilage that is not inherent in a particular production process and would not arise under efficient operating conditions 7. Work done during a period expressed in fully completed units. 8. Measures the costs of acquiring or using resources in an organization 9. Costs that change in total with changes in the level of business activity 10. Stage of the production cycle where products are checked to determine whether they are acceptable or unacceptable units