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

a. Activity analysis

b. Activity-based costing

c. Attribute-based costing cost drivers

d. Batch-level cost

e. Manufacturing cycle efficiency personnel from the beginning of a

f. Non-value-added activity project

g. Process map

h. Research and development activities

i. Simultaneous engineering

j. Value-added activity features

1. Setup cost

2. A costing system that uses multiple

3. A process of involving all affected

4. An approach to associate costs with

5. A tool to find the cost of product

6. A flowchart indicating all steps in producing a product or performing a service

7. Idle time, transfer time, or storage time

8. Actual production time divided by total cycle time

9. Product/process level cost

10. Something that increases worth of a product or service