Match each of the definitions by inserting the appropriate term letter in the space provided. Not all terms will be used.

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1. An activity, such as machine setups, that occurs before each production run. A. Activity-Based Costing (ABC) B. Activity-Based Management 2. A cost driver that captures aspects of the pro- duction process that relates to activities other than the volume of production or sales. C. Activity Proportion D. Activity Rate E. Appraisal or Inspection Costs F. Batch-Level Activities G. Cost-Plus Pricing H. Cost of Quality Report I. External Failure Costs J. Facility-Level Activities K. Internal Failure Costs 3. Total activity cost divided by total cost driver. 4. All the actions taken to improve operations or reduce costs based on ABC data. 5. An activity, which if eliminated, would NOT change the perceived worth of the product or service. 6. A report that provides details about internal failure costs. L. Just-in-Time System 7. Costs that result from the defects caught during M. Non-Value-Added Activity the inspection process. N. Non-Volume-Based Cost Driver 8. A process to determine what costs should be in order to earn an acceptable profit across a product life cycle. O. Prevention Costs P. Product Level Activities 9. A process which uses the cost of the product plus a markup to arrive at the sales price. Q. Product Life Cycle R. Supply Chain S. Target Costing T. Total Quality Management U. Unit-Level Activities v. Value-Added Activity W. Value Chain X. Value Engineering Y. Volume-Based Cost Driver _10. A linked set of activities required to design, develop, produce, market, deliver the product to customers, and aftermarket service.