Match the Following Terms with the Definitions

Match the following terms with the definitions.
1. ________ (1) Equivalent units of production
2. ________ (2) Job order costing system
3. (3) Hybrid costing system
4. ________ (4) Process operations
5. ________ (5) Process costing system
6. ________ (6) Materials consumption report
7. ________ (7) Process cost summary
A. Costing system that measures costs per unit upon completion of a job.
B. Document that summarizes the materials a department uses when inventory moves continuously through the manufacturing process during a reporting period; replaces materials requisition.
C. Report of total costs charged to a department, describes its equivalent units of production achieved, and allocates costs among units worked on in the period.
D. A manufacturing system that contains features of both process costing and job order costing systems.
E. Number of units that could have been started and completed given the costs incurred during the period.
F. System of measuring unit costs at the end of a period by combining costs per equivalent unit from each separate department.
G. Mass production of similar products in a continuous flow of sequential processes.