links an indirect cost to a cost object cost-allocation base b. cost pool c. cost assignment d. cost tracing 2. The undcrrallosated overhead: a. Is evidenced by a debit balance in the manufacturing overhead control account that is smaller than the credit in the manufacturing overhead allocated b. Can be written off to finished goods c. Can be prorated between Cost of goods sold and Raw Materials inventory d. Shows that overhead incurred (actual overhead) is more than overhead applied (allocated) 3. The purpose of the equivalent unit computation is: a. to convert completed units into the amount of partially completed output units that could be made with that quantity of input. to assist the business in determining ending inventory. to convert partially completed units into the amount of completed output units that could be made with that quantity of input. to convert conversion costs into units of completed output. b. C d. 4. Costs that are easily identified as belonging to a particular cost object are called a. fixed costs b. variable costs C, opportunity costs d. direct costs 5. Allocated Overhead is recorded with a debit to work in process credit to the whatchamacallit account debit to manufacturing overhead credit to work in process a. b. c. d