14.

Test your knowledge of various aspects of full costing. Match the terms on the left with the corresponding definitions on the right by typing the appropriate letter in the left-hand column. (no explanation required, 5 marks)

	1.	Full costing	A.	The manner in which costs alter with changes in the level of activity
	2.	Process costing	B.	Costs that cannot be identified with specific cost units
	3.	Direct costs	C.	Establishing the full cost of an activity where the units of output are dissimilar to each other
	4.	Job costing	D.	Costs that can be identified with specific cost units
	5.	Indirect costs	E.	Establishing the total of both the direct and the indirect costs of an activity
	6.	Cost behaviour	F.	Establishing the full cost of an activity, where the units of output are identical or nearly identical