This is a game of Jeopardy.... Please answer the following questions regarding accounting.

	Cost Concepts	Inventory Accounts	Identification of Costs	Systems	Cost Flow	Relationships!
$100	The combination of DL and MOH:	This account accumulates all indirect manufacturing costs:	Wages of employees who assemble a product:	Links activities performed to create products with the costs of these activities:	Inventory accounts used to capture product costs include:	Estimated mfg. overhead costs/estimated allocation base =
$200	These costs do not change in total with changes in volume:	Material purchases are recorded in this account:	These costs are found on the balance sheet and the income statement:	A traditional system uses this for overhead allocation:	The amount transferred from WIP to Finished Goods and ultimately included as part of COGS:	Predetermined overhead rate x what = applied overhead:
$300	Benefit of one alternative given up when choosing another alternative:	Direct labor is added to this account:	Selling & administrative expenses are examples of these costs:	A system of estimating and assigning overhead using a predetermined overhead rate:	Beg. FG Inv. + Cost of goods manufactured ending FG Inv. =	Actual overhead is greater than applied overhead:
$400	Past costs:	Manufacturing costs of completed goods are transferred to this account:	Indirect manufacturing costs that are difficult to assign:	The broadest level of activity in a hierarchy:	The amount remaining after deducting COGS from Sales:	Overapplied overhead is written off to COGS with a:
$500	Costs incurred when defective products end up with the consumer.	The application of overhead moves TO this account:	Activities that create costs:	Use of equivalent units to assign costs to partially completed products in WIP:	These costs are deducted from gross profit before arriving at net income:	Product cost =