Match each term with its description.

Conversion Costs Cost of Goods Sold Cost of Production Report Cost of Equivalent Unit Equivalent Units of Production Manufacturing Department Prime Costs Transferred Out Costs Period Costs Units to Account For [Choose ] [Choose ] [Choose ] [Choose ] [Choose [Choose ] [Choose ] [Choose ] [Choose ] [Choose ] Total of direct labor costs, indirect labor costs, indirect material costs, and manufacturing overhead Manufacturing costs of the items purchased by customers Total of direct material costs and direct labor costs The total of beginning inventory and units started into production Number of units produced if each unit was produced sequentially Cost of materials or conversion for a specific department during production Typically related to a particular time period instead of attached to the production of an asset Where costs in a process cost system are reported before being applied to the product Product of the total cost per unit and the number of units completed and transferred during the time period Detailed listing of the total costs of the product including the value of work in process