The addition of direct labor and factory overhead form what cost of the product? 10. 10. The product costs that have entered into the manufacturing process but are associated with unfinished products are called................... 11. 12. 12. The cost of the manufactured product sold is called the....... 13-14. The two main types of cost accounting systems for manufacturing operations are: 13. 14 14 15. The system used by many service firms to accumulate the costs 16. The work in process subsidiary ledger is made up o... 17. The Receiving Department document that shows the quantity received 18. Materials are released from the storeroom to the factory in response 15. 16. associated with providing client services is a............. 7. and its condition is the 18. to a The predetermined factory overhead rate is calculated by dividing 19 by 20 19-20. 19. 20. continued