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 produced. N. The amount of actual overhead is less than the applied overhead. O. Actual direct materials plus actual direct labor plus applied manufacturing overhead