A quantity of inventory that provides protection against lost sales caused by unfulfilled demands from customers is called: Just-in-time inventory. Budgeted stock. Continuous inventory. Capital stock. Safety stock. The following company information is available for March. The direct materials price variance is: $5,000 favorable. $300 favorable. $5, 200 unfavorable. $5,000 unfavorable. $5, 200 favorable. An accounting system that accumulates and reports costs incurred by each service department for management to evaluate the performance of a department is a: Departmental accounting system. Cost accounting system. Service accounting system. Revenue accounting system. Standard accounting system