Match the following definitions and terms by placing the number that identifies the best definition in the blank space next to the term: 
Definitions:
Machine Setups
This term refers to the preparations and adjustments made to machines before production runs, affecting manufacturing efficiency and costs.
Finished Goods
Products that have completed the manufacturing process and are ready for sale to customers.
Work in Process
Inventory account representing goods that are in various stages of the production process but are not yet completed goods.
Factory Overhead Rates
A measure used to allocate the costs of operating a factory, which cannot be directly tied to specific units produced, over the units produced.
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