Match the Terms with the Definitions

Match the terms with the definitions.
-Those materials that enter into and become a major part of the finished product.

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