Understanding terminology Match the following terms to their definitions. 1. Direct labor plus manufacturing overhead a. Expresses partially completed 2. Prepared by department for EUP, production units in terms of fully completed units costs, and assignment of costs b. Used by companies that manufacture 3. Equivalent units of production homogenous products 4. Process costing system c. Previous costs brought into later process 5. Transferred in costs d. Conversion costs 6. Weighted average method e. Combines prior period costs with current period costs f. Production cost report