Match each definition with its related term by selecting the appropriate term in the dropdown provided. (Select "None of these are correct" if there is no term for the "Definition".) Term Definition Provides information about the number of units and manufacturing costs during an accounting period. b. A measure used to convert partially complete units into a full unit. c. The reconciliation of the number of physical units worked on during the period. ces d. Direct materials plus direct labor. e. Direct labor plus manufacturing overhead. f. Direct materials plus direct labor plus manufacturing overhead. Combines the cost of units in process at the beginning of the period with the cost of units that were started during the current period. Assumes that the units in process at the beginning of the period are completed before any new units are started in the current period. i. A detailed record of the costs incurred to complete a specific job