Match each of the following definitions with the appropriate terms.

A. A department or unit that only incurs costs.

B. An activity that causes a change in total cost.

C. A center in which a manager is responsible for revenues, costs, and investments.

D. Expenses that are incurred for the joint benefit of more than one department.

E. Expenses traced to a specific department that are incurred for the sole benefit of thatdepartment.

F. Costs incurred in producing multiple products at the same time.

G. Group of costs for an activity.

H. Costs which a manager can strongly influence.

I. A unit that incurs costs and generates revenues.

J. Cost allocation system based on separate activities and cost pools.

1 . Direct expenses

2 . Cost pool

3 . Activity-based costing

4 . Profit center

5 . Controllable costs

6 . Cost driver

7 . Indirect expenses

8 . Cost center

9 . Joint costs

10 . Investment center