Across
- 5. Job _______ costing is used when products being produced have unique characteristics.
- 6. When the work-in-process inventory is completed, the related costs are transferred to ________ goods inventory.
- 9. Manufacturing ________ includes all manufacturing costs that are not classified as direct materials or direct labor.
- 10. The cost of wages and benefits for assembly-line workers in a production facility would be included in _______ labor.
- 11. With an _____ system, a company identifies business activities that create overhead costs.
- 12. In an activity-based costing system, the total cost identified as being generated by a specific overhead cost activity is called the cost ______.
Down
- 1. In an ABC system, overhead is allocated based on multiple measures of activity, which are called cost ________.
- 2. The costs of people and processes in administrative offices, which are not associated with the production of a specific product, are _______ costs.
- 3. _______ costs are included on the balance sheet as inventory until the inventory is finished and sold.
- 4. Work-in-_______ inventory is made up of direct materials, direct labor, and manufacturing overhead costs.
- 7. For process costing to be appropriate, the activities performed in each process center are _________ for all units.
- 8. When the finished goods inventory is sold, the costs are moved to cost of goods ______.