Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match each phrase that follows with the term it describes. Clear All Direct labor and direct materials Prime costs Transferred-in costs Costing system used by a company producing computer chips Job order costing 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