Match each of the following terms with the appropriate definition.

A) Activity cost driver

B) Cost pool

C) Activity-based management

D) Batch level activities

E) Cost object

F) Pool rate

G) Activity

H) Activity-based costing

I) Cost driver

1) A measure of activity level. Answer:

2) Actions which cause resources to be used. Answer:

3) A collection of costs that are related to the same or similar activity. Answer:

4) An outgrowth of ABC that draws on the link between activities and cost incurrence for better management. Answer:

5) The target of a cost assignment. Answer:

6) Actions performed only on groups of units. Answer:

7) Variable that causes an activity's cost to go up or down. Answer:

8) An allocation rate used to assign a collection of related costs to a cost object. Answer:

9) A cost allocation method that focuses on activities performed. Answer:

10) Variable that causes a cost to go up or down. Answer: