DE25-1 Fill in each blank with a term. You may use a term more than once. Some terms may not be used at all. activity-based costing a cost allocation base a cost driver correctly cost direct labor overcost direct material indirect job costing target costing undercost

a. ABC systems differ from traditional cost systems in the treatment of costs.

b. Traditional costing systems that use a single overhead allocation base usually high-volume products that are produced in large batches. C.

d. uses the costs of activities as building blocks for compiling product costs. is any factor whose change causes a change in the related total cost.

e. Traditional cost systems that allocate manufacturing overhead based on direct labor hours or direct labor costs usually direct-labor-intensive products.