Match each phrase that follows with the term (ah) it describes.

a.	Direct labor and factory overhead
b.	Direct labor and direct materials
c.	Transferred-in costs
d.	Equivalent units
e.	Process costing
f.	Job order costing
g.	First-in, first-out method
h.	Cost of production report

1. A process costing method that costs each periods equivalent units of work with that periods costs per equivalent unit

2. Measure of the work done during a production period, expressed in terms of fully complete units of output

3. Conversion costs

4. Summary of the activity in a processing department for a specific period

5. Costing system used by a company producing computer chips

6. Prime costs

7. Costs incurred in a previous process that are carried forward as part of the products cost when it moves to the next department

8. Costing system used by a company producing custom window treatments