Match the Following Terms 1 to 7 with the Definitions

Match the following terms 1 to 7 with the definitions (a)through (g).
__________ (1) Equivalent units of production.
__________ (2) Job order cost accounting system.
__________ (3) Hybrid manufacturing system.
__________ (4) Process manufacturing system.
__________ (5) Process cost accounting system.
__________ (6) Materials consumption report.
__________ (7) Process cost summary.
(a)Costing system to determine the cost of producing each job or job lot.
(b)Document that summarizes the materials a department uses during a reporting period; replaces materials requisition.
(c)Report of costs charged to a department,its equivalent units of production achieved,even the costs assigned to its output.
(d)A manufacturing system that contains features of both process and job order systems.
(e)Number of units that would be completed if all effort during a period had been applied to units that were started and finished.
(f)System of assigning direct materials,direct labor,and overhead to specific processes; total costs associated with each process are then divided by the number of units passing through that process to determine cost per equivalent unit.
(g)Process of products in a continuous flow of steps.