Match the Following Terms with the Items Below

Multiple Choice

Match the following terms with the items below:
-Activity-based budgeting

A) (Actual hours - Standard hours) SVOR
B) Prediction of what activity costs will be as activity output changes
C) A measure of capacity utilization
D) Actual variable overhead - (SVOR * Actual hours)
E) Difference between the actual amount and the flexible budget amount
F) A budget that specifies costs for a range of activity
G) A budget for a particular level of activity
H) Estimating activity output and then assessing the cost of resources to produce this output
I) A report that compares actual with planned costs
J) Difference between actual and budgeted fixed overhead