Match the following (1 markach: A) Job cost record B) Invoice Bill of materials D) Process costing E) Purchase order F) Receiving report G) Materials requisition H) Job costing 7 1) A bill from a supplier 2) A list of all of the raw materials needed to manufacture a job 3) System for assigning costs to a specific unit or to a small batch of products or services that pass through production steps as a distinct identifiable job 4) A written or electronic document authorizing the purchase of specific raw materials from a specific supplier 5) System for assigning costs to large numbers of identical units that usually proceed in a continuous fashion through a series of uniform production steps or processes 6) A written or electronic document that requests specific materials be transferred from the raw materials inventory storeroom to the production floor _7) A written or electronic document listing the quantity and type o raw materials received in an incoming shipment Match the following (1 mark each): A) Variable costs B) Sunk cost C) Average cost D) Differential cost E) Marginal cost F) Indirect cost G) Direct costs H) Conversion costs _8) The total cost divided by the total volume 9) The difference in cost between two alternative courses of action 10) The combination of direct labour and manufacturing overhead costs _11) The cost of producing one more unit 12) Costs that can be traced to the cost object