Match each of the following items A through G with the best numbered description of its purpose.
A. Process cost summary
B. Equivalent units of production
C. Goods in Process Inventory account
D. Raw Materials Inventory account
E. Materials requisition
F. Finished Goods Inventory account
G. Factory Overhead account

_______ 1. Holds costs of materials until they are used in production or as factory overhead.
_______ 2. Holds costs of indirect materials, indirect labor, and similar costs until assigned to production.
_______ 3. Holds costs of direct materials, direct labor, and applied overhead until products are transferred from production to finished goods (or another department).
_______ 4. Standardizes partially completed units into equivalent completed units.
_______ 5. Holds costs of finished products until sold to customers.
_______ 6. Describes the activity and output of a production department for a period.
_______ 7. Notifies the materials manager to send materials to a production department.