Method of allocating costs between products that traces costs to individual units based on multiple identified activities.
	Cost classification based on how total costs change with changes in production volume activity.
	Cost classification based on the ability to trace a cost to a cost object.
	Cost classification that expenses activity costs linked to a time period or capitalizes costs associated with completed product.
	A factor that causes the total cost of an activity to go up or down.
	Total costs do NOT change with changes in production volume.
	Completed units, ready to sell to customers.
	Units in the process of being manufactured but not completed.
	Cost accounting system used to determine the cost of custom jobs.
	Raw material costs that cannot be easily traced to a single unit.
	All manufacturing costs that are not direct labor or direct material.
	Costing system used to accumulate production costs and assign them to products and sevices.
	Account used to track the purchase and use of goods used to manufacture a product.

A.	Work in Process
B.	Finished Goods
C.	Job Costing
D.	Cost Accounting
E.	Fixed vs. Variable
F.	Product vs. Period
G.	Direct. vs. Indirect
H.	Fixed costs
I.	Activity cost driver
J.	Raw Materials Inventory
K.	Factory Overhead
L.	Activity-based Costing
M.	Indirect material