Match each of the following terms with its correct definition: job-order costing system Process-costing system overapplied overhead plantwide overhead rate predetermined overhead rate job-order cost sheet overhead variance applied overhead actual cost system Time Ticket materials requisition form underapplied overhead normal cost sytem direct materials manufacturing overhead A. A costing system in which costs are collected and assigned to units of production for each individual job B. Materials that can be easily and cost-effectively traced to a specific job C. D. The job order number, or name, head this form. A single overhead rate calculated using all estimated overhead for a factory divided by the estimated activity level across the entire factory E. This form is filled out by each employee every day. F. An approach that assigns the actual costs of direct materials and direct labor to products but uses a predetermined rate to assign overhead costs G. Overhead assigned to production using predetermined rates H. An overhead rate computed using estimated data 1. The amount by which applied overhead exceeds actual overhead J. This form asks for the type, quantity, and unit price of direct materials. K. The amount by which actual overhead exceeds applied overhead L. Indirect materials, indirect labor, and other costs related to manufacturing that cannot be easily to traced to a specific job M. A costing system that accumulates production costs by process or by department for a given period of time N. The difference between actual overhead and applied overhead 0. An approach that assigns actual costs of direct materials, direct labor, and overhead to products