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. ______________________Costs that are incurred up to the split off point in a process that produces joint products.

2. ______________________An organization in which decision making authority is not confined to a few top executives but rather is spread throughout the organization.

3. ______________________A variance that is computed by taking the difference between the actual quantity of the input used and the amount of the input that should have been used for the actual level of output and multiplying the result by the standard price of the input.