Match the concept on the left to its correct description.

1. job order costing

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

2. materials requisition sheet

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

3. overapplied overhead

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

4. predetermined overhead rate

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

5. process costing

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

6. time ticket

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

7. underapplied overhead

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

8. cost driver

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

9. cost of goods manufactured

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs

10. operating overhead

[ Choose ] cost account used for service industries for all costs except for direct labor

source document indicating the raw materials assigned to a specific production job

activity that is the reason for the increase or decrease of another cost

the cost accounting system used by law firms

the result when the actual overhead is more than the amount assigned to each specific job

the cost accounting system used by pet food manufacturers

manufacturing costs incurred less the ending work in process inventory

the result when the actual overhead is less than the amount assigned to each specific job

computes the overhead applied to each job

source document indicating the number of hours an employee worked on specific jobs