Match the definition with the correct term Conversion Costs Equivalent units of production Total units (costs) to be accounted for Physical units Activity cost pool Cost driver Unit-level activities Value-added activity Choose Choose Total units (costs) accounted for Any factor or activity that has a direct cause-effect relationship with the resources consumed. In ABC. cost drivers are used to assign activity cost pools to products or services The sum of the units (costs) started (or transferred) into production during the period plus the units (costs) in process at the beginning of the period. The sum of labor costs and overhead costs. Activity Product-level activities Actual units to be accounted for during a period, irrespective of any work performed. The overhead cost attributed to a distinct type of activity or related activities An activity that increases the perceived value of a product or service to a customer. A measure of the work done during the period, expressed in fully completed units. Activities performed for each unit of production