Match Each of the Following Terms a Through J with the Appropriate

Essay

Match each of the following terms a through j with the appropriate definitions 1 through 10.
(a) Cost object
(b) Activity
(c) Cost driver
(d) Activity-based costing
(e) Batch level activities
(f) Activity-based management
(g) Pool rate
(h) Activity cost driver
(i) Activity driver
(j) Cost pool
_____ (1) A measure of activity level.
_____ (2) Actions which cause resources to be used.
_____ (3) A collection of costs that are related to the same or similar activity.
_____ (4) An outgrowth of ABC that draws on the link between activities and cost incurrence for better management.
_____ (5) The target of a cost assignment.
_____ (6) Actions performed only on groups of units.
_____ (7) Variable that causes an activity's cost to go up or down.
_____ (8) An allocation rate used to assign a collection of related costs to a cost object.
_____ (9) A cost allocation method that focuses on activities performed.
_____(10)Variable that causes a cost to go up or down.