Match the Items in the Two Columns Below by Entering

Match the items in the two columns below by entering the appropriate code letter in the space provided.
A. Just-in-time processing F. Units transferred out
B. Equivalent units of production G. Activity-based costing
C. Total units accounted for H. Physical units
D. Production cost report I. Unit production costs
E. Cost reconciliation schedule J. Total manufacturing cost per unit
____ 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.
____ 4. Focuses on the activities performed in manufacturing a specific product.
____ 5. Actual units to be accounted for during a period, irrespective of any work performed.
____ 6. Units transferred out during the period plus units in ending work in process.
____ 7. Unit materials costs plus unit conversion costs.
____ 8. Total units accounted for minus units in ending work in process.
____ 9. Costs expressed in terms of equivalent units of production.
____ 10. Uses a "pull approach" in manufacturing.