Match the following items: Group of answer choices Direct materials Materials that can be physically and directly associated with manufacturing a product. Manufacturing overhead Indirect costs of manufacturing a product. Period costs [ Choose ] Value chain [ Choose ] Work in process inventory The cost of products that are partially complete. Job order cost system appropriate when products have distinguishing and heterogeneous characteristics. Predetermined overhead rate Used to apply manufacturing overhead to work in process. Process cost system Appropriate when products are similar and are produced continuously. Underapplied overhead When actual manufacturing overhead costs are greater than the overhead applied to products. Equivalent units of production