Matching A. Continuous flow processing B. Cost management system C. Job D. Job costing E. Operation F. Operations costing G. Predetermined overhead rate H. Process costing I. Two-stage cost allocation 1. A system that provides information about the costs of processes, products, and services used and produced by an organization. 2. Represents the cost per unit of the allocation base used to charge manufacturing overhead to products and is calculated from the budgeted data. 3. The process of first allocating costs to intermediate cost pools and then to the individual cost objects using different allocation bases. 4. Units of a product that are easily distinguishable from other units. 5. A system that generally mass-produces a single, homogeneous output in a continuing process. 6. A standardized method or technique of making a product that is repeatedly performed. 7. An accounting system used when identical units are produced through a series of uniform production steps. 8. A hybrid costing system often used in manufacturing goods that have some common characteristics and some individual characteristics. 9. An accounting system that traces costs to individual units or to specific jobs, contracts, or batches of goods