Match each term with the explanation.

	Averages manufacturing costs across all units produced so that each identical unit bears the same cost
	Process of dividing the total manufacturing overhead among the jobs produced during the year
	Used to accumulate direct materials, direct labor and manufacturing overhead allocated to a job
	Predetermined manufacturing overhead rate multiplied by actual amount of allocation base used by job
	Account credited when recording the use of direct labor on jobs
	Account credited when finished goods are sold
	Actual manufacturing overhead is less than the amount of manufacturing overhead allocated to jobs
	Account debited when finished goods are sold
	Total job cost divided by the number of units
	Materials used in the manufacturing plant that cannot be traced to individual jobs
	Debited for the amount of indirect materials requisitioned for jobs
	Manufacturing overhead allocated is less than the actual manufacturing overhead
	Total estimated manufacturing overhead costs divided by total estimated amount of allocation base
	Account debited when raw materials are purchased
	Used by companies that produce unique, custom ordered products, or small batches of different products
	Records the time spent by each employee on each job he or she worked on throughout the day
	Debited for the amount of direct materials requisitioned for a job
	Cost + Markup on cost

1.	Process costing
2.	Job costing
3.	Job cost record
4.	Labor time record
5.	Allocation of manufacturing overhead
6.	Predetermined overhead rate
7.	Calculation of Manufacturing overhead allocated to a job
8.	Cost-plus pricing
9.	Over-allocated manufacturing overhead
10.	Under-allocated manufacturing overhead
11.	Indirect materials
12.	Manufacturing Overhead account
13.	Work in Process Inventory account
14.	Cost of each unit for a job
15.	Cost of Goods Sold
16.	Finished goods inventory
17.	Wages Payable
18.	Raw materials inventory