Chapter 19, Problem E19.16E

Defining terminology
Learning Objectives 1,2
Match the following terms to their definitions.

a. A record used to assign direct labor cost to specific jobs.	1. Job
b. A document that requests the transfer of materials to the production floor.	2. Job Cost Record
c. A document that shows the direct materials, direct labor, and manufacturing overhead costs for an individual job.	3. Job Order Costing System
d. An accounting system that accumulates costs by process.	4. Labor Time Record
e. The production of a unique product or specialized service	5. Materials Requisition
f. Used by companies that manufacture unique products or provide specialized services.	6. Process Costing System