29. (Matching) Match the following lettered terms on the left with the appropriate numbered description on the right.

a. Appropriation 1.. An attitude regarding cost

b. Committed cost understanding, cost containment,

c. Cost avoidance cost avoidance, and cost reduction

d. Cost consciousness 2.. A cost incurred to provide physical or

e. Cost containment organizational capacity

f. Discretionary cost 3.. A measure of input–output yield g. Effectiveness 4.. Any cost that bears an observable and h. Efficiency known relationship to an activity base i. Engineered cost 5.. A process of finding acceptable alternatives for high-priced items and not buying unnecessary goods or services 6.. A maximum allowable expenditure 7.. An assessment of how well a firm’s goals and objectives were achieved 8.. A fixed cost incurred to fund an activity for a specified period of time 9.. A process by which unit variable costs and total fixed costs are not allowed to increase from prior periods