Match Each Following Terms with Their Correct Description from the Items

question 107

Multiple Choice

Match each following terms with their correct description from the items listed below.
-An approach that assigns actual costs of direct materials, direct labour, and overhead to products

• A)Actual cost system
• B)Job-order cost system
• C)Normal cost system
• D)Process-costing system

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Definitions:

Job Cost Sheet

A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job.

Machine-Hours

A unit of measure reflecting the amount of time a machine is operated, used in cost accounting and operational management to allocate machine costs to products.

Direct Labor-Hours

The total hours of work directly contributing to the production of goods or services.

Casting Department

A specific section within a manufacturing or production facility dedicated to the process of casting, where materials are melted and poured into a mold to make a product.