Overhead application Period costs Overapplied overhead Factory burden Predetermined overhead rate Product costs Application base Job order sheet Cost of goods manufactured Work in Process Inventory account Matching Question 156 Match the following statements to the appropriate terms. Also referred to as overhead Also referred to as manufacturing costs Records the costs of all products that have been started but are not complete Dividing or allocating overhead to various jobs The cost of everything that is finished during the period, whether or not it was started during the period Some measure of activity that is related to the products being made Based on an application base and the budgeted manufacturing overhead costs Results in a credit balance in the Manufacturing Overhead Control account Accumulates and summarizes all the costs incurred during the job Associated with the selling of products and the administration of the business