Match each term on the left with the best definition on the right. Note: Not all definitions will be used.
a. Materials that cannot be directly or conveniently traced to a specific unit or job.
b. Total production cost assigned to goods that were produced during the period.
c. Cost of materials purchased from suppliers that have not yet been used in production.
d. Actual amount of indirect manufacturing costs incurred during the period.
e. Materials that can be directly and conveniently traced to a specific unit or job.
f. Indirect manufacturing costs that have been assigned to a specific unit or job using a predetermined overhead rate.
g. Cost of units or jobs that are incomplete at any given point in time.
h. Total manufacturing cost of jobs or units sold during the period.
i. Costs of all units completed and ready for sale at any given point in time.
1. Actual Manufacturing Overhead
2. Applied Manufacturing Overhead
3. Cost of Goods Manufactured
4. Cost of Goods Sold
5. Direct Materials
6. Finished Goods
7. Indirect Materials
8. Raw Materials Inventory
9. Work in Process Inventory