QUESTION 11 Match each of the following phrases with the term (a-e) that it most closely describes it. Each term will be used only once. 5p serves as the basis for recording materials used serves as the basis for recording direct labor on a job cost sheets a job cost sheet the process by which factory overhead is b. materials requisitions assigned to a cost object C. receiving report these make up the work in process subsadiary d. time tickets ledger e cost allocation prepared when materials that have been ordered are received and inspected