Match the Terms

Wages of assembly line Selling and administrative personnel expense Cost of primary material Direct materials used to make a product Depreciation on office Direct labor equipment Rent on office facilities Factory overhead Direct labor Insurance expired on factory equipment Selling and administrative expense Utilities incurred in the office Direct materials Advertising expense Factory overhead Materials ledger Activity-based costing A system that uses a different overhead rate for each activity Process cost system A subsidiary ledger that maintains a separate account for each type of material Underapplied overhead Applied overhead is more than actual overhead incurred Finished goods ledger Typically used by companies that make custom products Job order cost system Overapplied overhead