Match the Terms with the Definitions

Match the terms with the definitions.
-The difference between the overhead applied and the actual overhead cost incurred if the amount of applied overhead is greater than actual overhead cost incurred.

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