Match the followingtermswith their appropriate descriptions:

Group of answer choices

A. Conversion costs

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

B. Cost of goods sold

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

C. Cost of production report

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

D. Cost per equivalent unit

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

E. Equivalent units of production

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

F. Manufacturing department

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

G. Prime costs

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

H. Transferred out costs

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

I. Period costs

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

J. Units to account for

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