1. Match with appropriate definition

A. Activity- Based Costing

B. Cost driver

C. Direct Labor

D. Full Cost

E. Job Cost Sheet

F. Manufacturing Costs

G. Over applied Overhead

H. Period Costs

I. Process costing system

J. Selling Costs

____The costs associated with securing and filling customers orders

____Required under GAAP for valuing inventory on the balance sheet.

____Actual overhead costs are less than applied overhead.

____Assigns overhead costs to products using a number of different allocation bases

____A form used to accumulate the product costs of each job.

____Used by companies that produce large quantities of identical items

____The activity used as the basis for developing an overhead rate.

____consists of direct material, direct Labor, and overhead.

____ Represents cost of workers directly involved in the production of a job

____ Costs that are expensed as incurred