Fill in the blank

Asset utilization.	Profit center.
Budgeted balance sheet.	Quantity variance.
Cash budget.	Relevant range.
Cash payback period.	Return on sales
Contribution margin.	Sales order.
Cost behavior.	Second stage allocation.
Cost control.	Segment.
Decentralized organization.	Static budget.
Joint product costs.	Target profit analysis.
Margin.	Total variable costs.
Materials inventory.	Traceable fixed cost.
Materials requisition.	Under-applied.
Price variance.	Variable cost.
Process costing system.	Variable overhead efficiency variance.
Product level activities.	Worksheet.

1. ____________________Estimating what sales volume is needed to achieve a specific target profit.

2. _____________________A variance that is computed by taking the difference between the actual price and the standard price and multiplying the result by the actual quantity of the input.
3. ______________________A cost that varies, in total, in direct proportion to changes in the level of activity.

4. ______________________Changes proportionally with changes in the volume of activity.

5. _____________________A detailed plan showing how cash resources will be acquired and used over a specific time period.