Listed are six technical accounting terms introduced or emphasized in this chapter. job order costing equivalent units process costing cost of finished goods manufactured conversion costs production cost report each of the following statements may or may not describe these technical terms. for each statement, indicate the term described, or answer "none" if the statement does not correctly describe any of the terms. the type of cost accounting method likely to be used in a coca-cola bottling plant. direct labor and overhead consumed in a production process. a measure of the quantity of production work done during a time period, including work on partially completed units. process cost information for the period, including physical flow and total cost to account for. the type of cost accounting method likely to be used by a construction company.