133.Match the following terms with the appropriate definitions.
1. A source document that production managers use to request materials needed for manufacturing and that is used to assign materials costs to specific jobs or to overhead. 2. A separate record maintained for each job in a job order costing system; it shows the costs of direct materials, direct labor, and overhead for each job. 3. The amount by which the overhead applied to jobs in a period with the predetermined overhead rate exceeds the actual overhead incurred in a period. 4. The production of products in response to special orders; also called customized production. 5. An asset account where costs are accumulated while jobs are being produced. 6. Records manufacturing activities using a perpetual inventory system. 7. The rate established prior to the beginning of a period that relates estimated overhead to an allocation factor such as estimated direct labor and is used to assign overhead cost to a job. 8. An asset account where costs of completed jobs reside until the jobs are delivered to customers. 9. A perpetual record that is updated each time units of raw material are purchased and issued for use in production. 10. The amount by which actual overhead incurred in a period exceeds the overhead applied to jobs with the predetermined overhead rate. 11. A source document that is used to report how much time an employee spent working on a job or on overhead activities and the labor costs to assign to jobs or overhead.
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