M$2-3($Static$)$ Matching Terms in Job Order Costing $[$LO$2-1,2-2,2-3,2-4,2-5]$

Match each term on the left with the best definition on the right. Note: Not all definitions will be used.

Required:

a$.$ A detailed record of costs incurred to complete a specific job.

b$.$A source document that shows how a worker spent time each week.

c$.$An accounting system used by companies to make standardized or homogeneous products or services.

d$.$An accounting system used by companies that offer customized or unique products or services.

e$.$Major inputs that can be directly and easily traced to a product, job, or service.

f$.$ Hands$-$on work that goes into producing a product, job, or service.

g$.$ Costs not easily traceable to producing a product, job, or service.

h$.$The amount of actual overhead is greater than the applied overhead.

i$.$A form that lists the quantity of direct materials to be used in a job.

j$.$Indirect costs that are allocated to each job.

k$.$Estimated manufacturing overhead divided by estimated cost driver.

l$.$A measure that causes or influences the incurrence of a cost.

m$.$Total cost divided by units produceds..

n$.$The amount of actual overhead is less than the applied overhead.

o$.$Actual direct materials plus actual direct labor plus applied manufacturing overhead.