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Match the items below by entering the appropriate code letter in the space on the left. A. Process cost accounting B. Equivalent units of

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Match the items below by entering the appropriate code letter in the space on the left. A. Process cost accounting B. Equivalent units of production C. Total units accounted for D. Production cost report E. Transferred-in costs F. Units "started and finished" G. Physical units of production 1. A summary of both production quantity and cost data for a production department. 2. Manufacturing costs incurred in a previous department that are considered to be a materials cost to the receiving department. 3. Work done during a period expressed in terms of fully completed units. 4. Actual units to be accounted for during a period regardless of the work performed. 5. Units transferred out plus units in ending work in process inventory. 6. Units transferred out minus units in beginning work in process inventory. 7. Appropriate when homogeneous units are mass produced.

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