I. Cost accounting systems nrasue, recd, arui pruiuct costs. 2. A job der cost system tracks costs from nuterials inventory to work in inventory to finished goods inventory to cost of gocds sold. 3. A job der cost system provides product costs for each manufacturing department or 4. A receiving imiicates the quantity of materials received and the comiition of the 5. predetermined factory overhead rates equals estimated total ctory overhead costs divi&d by the minimum activity base. 6. Over--applied 6ctory overhead occurs wtrn less than the total factory overhead is 7. Work in imlu&s direct materials cost, direct Ia&y cost, and applied factory S. Perxi costs are to the finished goods account. S. A job order cost system can be LBed by nunagers f cost evaluation and control. 10. A materials ledger is a ledger for each of in