Terms source document cost tracing proration cost pool actual cost allocation rate opportunity cost Print Done - Sentences 1. spreads underallocated overhead or overallocated overhead among ending work-in-process inventory, finished goods inventory, and cost of goods sold. 2. The benefits of using a(n) _ is very accurate. 3. The base. 4. A(n) cost system is that your costing information is the result of dividing the indirect cost pool by the cost allocation is an original record that supports journal entries in an accounting system. 5. A(n). 6. is the contribution to income lost or forgone by not using a limited resource in its next-best alternative use. 7. A(n). is the assigning of direct costs to the chosen cost object. is a grouping of individual cost items. Print Done