Job order costing Cost driver Overhead application rate Cost of finished goods manufactured Overapplied overhead Job cost sheet Activity-based costing For each statement, indicate the term described, or answer "None" if the statement does not correctly describe any of the terms. a. An activity base that can be traced directly to units produced and can be used as a denominator in computing an overhead application rate. b. The total of all direct labor, direct materials, and manufacturing overhead transferred from work in process to finished goods. c. A means of assigning indirect product costs to work in process during the period. d. A debit balance remaining in the Manufacturing Overhead account at the end of the period. e. The type of cost accounting system likely to be used by a construction company. f. The type of cost accounting method likely to be used for overhead costs.