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Match the cost term to the definition Transferred-in cost A. The potential benefit that is given up when one alternative is selected over another Variable costs B. A factor that causes overhead costs Cost object C. Period costs Opportunity costs D. Cost structure - v Cost driver E. Material costs F. A cost attached to products that have been received from a prior processing department G. Costs that vary, in total, in direct proportion to changes in the level of activity H. Cost of goods sold 1. Any unit of analysis for which cost data are desired J. Indirect costs