Match the items in the two columns below by entering the appropriate code letter in the space provided.

Used to apply manufacturing overhead to jobs.
Measures, records, and reports product costs.
When actual manufacturing overhead costs are greater than the overhead applied to products.
Manufacturing cost accounts are fully integrated into the general ledger.
Source document which authorizes issuance of raw materials to production.
Appropriate when products have distinguishing and heterogeneous characteristics.
Constitute a subsidiary ledger for Work in Process Inventory.
Indicates number of hours that employees work and the account to be charged.
Appropriate when products are similar and are produced continuously.
When actual manufacturing overhead costs are less than the overhead applied to products.

1.	Cost accounting
2.	Materials requisition slip
3.	Time ticket
4.	Cost accounting system
5.	Job order cost system
6.	Process cost system
7.	Job cost sheets
8.	Predetermined overhead rate
9.	Overapplied overhead
10.	Underapplied overhead