Question 19-13 (book/static) Question Help 0 Distinguish job-costing systems using sequential tracking from backflush costing. actual purchases and progress in production, typically at four different trigger points in the Traditional normal and standard costing systems use sequential tracking, in which journal entries are recorded in the same order as process Backflush costing of the journal entries relating to the cycle from purchase of direct materials to sale of finished goods, i.e., it has trigger points at which journal entries are made. When journal entries for one or more stages in the cycle the journal entries for a subsequent stage use normal or standard costs to work backward to "flush out" the costs in the cycle for which journal entries were made Expected annual demand for soccer jerseys 44,200 Ordering cost per purchase order $170 Carrying cost per year $10 per jersey