Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or Match each phrase that follows with the term it describes. Cear All Transferred-in costs Costing system used by a company producing computer chips Job order costing Prime costs Direct labor and direct materials Costing system used by a company producing custom window treatments Process costing Costs incurred in a previous process that are carried forward as part of the product's cost when it moves to the next department