Match the following terms to the appropriate definition. A) Finished Goods Inventory B) Work in Process Inventory C) Materials ledger card D) Predetermined overhead rate E) Job cost sheet F) Cost accounting system G) Materials requisition H) Underapplied overhead I) Job order costing system J) Overapplied overhead K) Time ticket 161) The production of products in response to special orders; also called customized production. 162) Records manufacturing activities using a perpetual inventory system 163) The amount by which the overhead applied to jobs in a period with the predetermined overhead rate exceeds the actual overhead incurred in a period. 164) An asset account where costs are accumulated while jobs are being produced. 165) The rate established prior to the beginning of a period that relates estimated overhead to an allocation factor such as estimated direct labor and is used to assign overhead cost to a job. 166) An asset account where costs of completed jobs reside until the jobs are delivered 167) A source document that production managers use to request materials needed for 168) A perpetual record that is updated each time units of raw material are purchased 169) A source document that is used to report how much time an employee spent 170) The amount by which actual overhead incurred in a period exceeds the overhead 171) A separate record maintained for each job in a job order costing system; it shows to customers. manufacturing and that is used to assign materials costs to specific jobs or to overhead and issued for use in production working on a job or on overhead activities and the labor costs to assign to jobs or overhead applied to jobs with the predetermined overhead rate. the costs of direct materials, direct labor, and overhead for each job