Match the Terms with the Definitions

Match the terms with the definitions.
-The system that accumulates manufacturing costs by process, such as cutting, painting, or finishing; and assigns each unit of product passing through the process a share of the costs.

A) Work in Process
B) process cost system
C) overapplied overhead
D) direct materials
E) materials requisition
F) factory overhead subsidiary ledger
G) Finished Goods Inventory
H) materials ledger
I) job order cost system
J) indirect materials
K) job cost sheet