Match the following statements to the appropriate terms. Non-valued-added allocation Activity rate Unit-level activity Value-added activity Batch-level activity Activities that are performed for specific customers. The process of using activity-based costing information to manage a business's activities, Activities that are performed for each individual unit of product Activities that consume resources but do not contribute to the value of a product. A managerial tool that focuses on improving the efficiency and effectiveness of an organization's business processes through radical change. A costing technique that assigns costs to cost objects such as products or customers, based on the activities of which those cost objects require. Calculation similar to the pre-determined overhead rate under traditional job order costing Also referred to as product-sustaining activities The examination of business processes to identify incremental changes that may reduce operating costs. Activities that create the product the customer wants to buy Activity-based management Business process reengineering Organizational-level allocation Activity-based costing Process Improvement Activities required to provide productive capacity and to keep the business in operation Product-level activity Activities that are performed all at once on groups of products. Customer-level activity