Section 7 (8 points) Match the items in the two columns below by entering the appropriate code letter in the space provided. E. Cost reconciliation schedule F. Units transferred out G. A. Total manufacturing cost per unit B. Equivalent units of production C. Total units accounted for D. Production cost report Unit production costs Physical units H. 1. A summary of both production quantity and cost data for a production department 2. Shows that the total costs accounted for equal the total costs to be accounted for 3. Work done during a period expressed in fully completed units. Costs expressed in terms of equivalent units of production. 4. Actual units to be accounted for during a period, irrespective of any work performed. 5. Units transferred out during the period plus units in ending work in process. 6. Unit materials costs plus unit conversion costs. 7. Total units accounted for minus units in ending work in process. 8