Match the number of the description that best fits the terms listed.

JIT Manufacturing 1. Multiple products produced by one raw material. Sunk Cost -- 2. Identifies financial data that changes with different courses of action. 3. The activity that causes a change in cost behavior. Opportunity cost - Joint Products 4. A manufacturing method intended to lower inventory - Process costing 5. The cost of a potential benefit lost. - Incremental analysis 6. Costs not readily traceable to a department or job. -- 100000000000 Indirect cost 7. Where revenues equal total costs. -- Activity index 8. Manufacturing costs are accumulated by job. - Break-even point 9. Manufacturing costs are divided by units produced. -- Fixed costs 10. A factor that causes a cost to increase or decrease - Cost Driver 11. Remain the same regardless of activity level. Job Costing - 12. An incurred cost that cannot be changed