28. (Terminology) Match the following lettered terms on the left with the appropriate numbered description on the right.

a. Budgeted cost 1. An expense or loss

b. Direct cost 2. A cost that remains constant on a

c. Distribution cost per-unit basis

d. Expired cost 3. A cost associated with a specific cost

e. Fixed cost object

f. Inventoriable cost 4. Direct material, direct labor, and g. Period cost manufacturing overhead h. Product cost 5. Product cost i. Variable cost 6. A cost that varies inversely on a per-unit basis with changes in activity 7. A cost primarily associated with the passage of time rather than production activity 8. An expected future cost 9. A cost of transporting a product