Match each of the terms on the left with the appropriate definition on the right. Not all definitions will be used.

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1. Activity-Based Costing A. Activities that are performed to benefit the organi- zation as a whole. 2. Appraisal or Inspection Costs B. Activities that are independent of the of the number of units, but are performed for a group all at once. 3. Batch-Level Activities 4. External Failure Costs C. Activities that vary in direct proportion to the num- ber of units produced or customers served. 5. Facility-Level Activities 6. Just-in-Time Sy stem 7. Prevention Costs 8. Unit-Level Activities 9. Value-Added Activity D. An activity, which if eliminated, would not change the perceived worth of the product or service. E. An activity, which if eliminated, would change the perceived worth of the product or service. F. A demand-pull system. G. A demand-push system. 10. Value Chain H. A report that provides details about internal failure costs. I. Costs incurred to keep quality problems from happening. J. Costs incurred to identify defective products before they get to customers. K. Costs that result from the defects caught during the inspection process. L. Warranty costs, recalls, and product replacement costs. M. A linked set of activities required to design, develop, produce, market, deliver the product to customers, and aftermarket service. N. A process that involves analyzing the feasibility of a product to meet a projected life cycle cost. 0. A method that identifies the major activities that place demands on a company's resources and then assigns indirect costs to the products/services that create those demands.