Listed as follows are eight technical accounting terms introduced or emphasized. If nothing applies, please choose "none". Work in process inventory Conversion costs Period costs Product costs Cost of finished goods manufactured Cost of goods sold Management accounting Manufacturing overhead Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms. The preparation and use of accounting information designed to assist managers in planning and controlling a. the operations of a business. b. All manufacturing costs other than direct materials used and direct labor. c. Direct materials and direct labor used in manufacturing a product. d. A manufacturing cost that can be traced conveniently and directly to manufactured units of product. e. The account debited at the time that the Manufacturing Overhead account is credited. f. The amount transferred from the Work in Process Inventory account to the Finished Goods Inventory account. g. Costs that are debited directly to expense accounts when the costs are incurred.