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Match each of the following phrases with the term (a-e) that it most closely describes it. Each term will be used only once.

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serves as the basis for recording direct labor on a job cost sheet Time Ticket
these make up the work in process subsidiary ledger Job cost sheets
serves as the basis for recording materials used Materials requisition
the process by which factory overhead is assigned to a cost object Cost allocation
prepared when materials that have been ordered are received and inspected Receiving report
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