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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. _____________________The amount remaining from sales revenues after all variable expenses have been deducted.

2. _______________________A financial plan developed for a fixed level of operating activity, typically the expected or the most likely level.

3. ______________________Requesting that the product components on the bill of materials be pulled from inventory and brought to the assembly station.

4. ______________________Used to compare the efficiency with which the divisions are using their operating assets to generate sales.

5. _______________________Illustrates the processes used by businesses at year-end to adjust the general ledger accounts and prepare financial statements.