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Match the Items in the Two Columns Below by Entering

Question 47

Short Answer

Match the items in the two columns below by entering the appropriate code letter in the space provided.
A. Pull approach
B. Cost driver
C. Facility-level activity
D. Unit-level activity
E. Activity-based costing
F. Just-in-time processing
G. Batch-level activity
H. Product-level activity
I. Non-value-added activity
J. Value-added activity
_____ 1. Allocates overhead to multiple activity cost pools, then assigns the activity cost pools to products.
_____ 2. An activity that has a direct cause-effect relationship with the resources consumed.
_____ 3. Increases the worth of a product or service to customers.
_____ 4. Should be eliminated or reduced.
_____ 5. Plant management.
_____ 6. Engineering changes.
_____ 7. Equipment setups.
_____ 8. Assembling.
_____ 9. Primary objective is to eliminate all manufacturing inventories.
_____ 10. Used to initiate manufacturing under JIT processing.

Correct Answer:

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1. E 6. H
2. B 7. G
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