147.Match the following terms with the definitions.  
 
 

1. Costing system that measures costs per unit upon completion of a job.Job order costing system             

2. 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.              Materials consumption report             

3. A manufacturing system that contains features of both process costing and job order costing systems.              Process cost summary             

4. Number of units that could have been started and completed given the costs incurred during the period.              Hybrid costing system             

5. System of measuring unit costs at the end of a period by combining costs per equivalent unit from each separate department.              Equivalent units of production             

6. Document that summarizes the materials a department uses when inventory moves continuously through the manufacturing process during a reporting period; replaces materials requisition.              Process costing system             

7. Mass production of similar products in a continuous flow of sequential processes.Process operations