Match each of the definitions that follow with the term (a-e) it defines. Clear All Revenue forgone from an alternative use of an asset Differential analysis Possible result of using an inappropriate overhead allocation method Opportunity cost Evaluation of how income will change based on an alternative course of action Product cost distortion Not relevant to future decisions Sunk cost Strategy that focuses on reducing bottlenecks Theory of constraints Match the definitions that follow with the term (a-e) it defines. Clear All Combines market-based pricing with a cost-reduction emphasis Competition-based concept Only includes the costs of manufacturing in product cost per unit Target costing Sets the price according to competitors Demand-based concept Constraint Sets the price according to demand Product cost concept Match each of the definitions that follow with the term (a-e) it defines. Clear All Variable manufacturing costs plus variable selling and administrative costs are included in cost per unit Engineering change order A document that initiates a product or process change Variable cost concept Changing tooling when preparing for a new product Setup Target selling price to be achieved in the long term Normal selling price Includes manufacturing costs plus selling and administrative expenses Total cost concept