Name: Section I Match the appropriate terms (A) through (R) with the definitions 1 through 15: (Not all terms will be used) Accounting 48 Test Ch . 17,22 V1 A. Controllable costs B. Cost center C. Cost driver D. Activity-based costing E. Departmental contribution to overhead F. Direct expenses G. Indirect expenses I. Joint cost J. Performance report K. Process time Q. Unit level R. Facility level L. Profit center M. Service department N. Transfer price O. Travel time P. Batch level activities H. Cost pool 1. A department whose manager is judged on the ability to generate revenues in excess of the department's costs. Costs that are incurred outside of individual departments and for t he benefit of multiple departments. 3. A factor that causes the cost of an activity to go up and down. 4. A collection of costs that are related to the same or similar activity . nother name for a staff, cost center type department. 6. Compares actual and budgeted costs and expenses under the control of a manager. 7. A department whose manager is judged on the ability to control costs by keeping them within a satisfactory range. 8. Departmental sales in excess of its direct costs and expenses 9. Costs readily traced to a specific department because they are incurred for the sole benefit of that department. Costs incurred to produce two or more products at the same time. Costs that a manager can strongly influence or control. The time considered value-added time 10. 11. 12. Actions performed only on groups of units. The value used to record transfers of items between divisions of the same company. A cost allocation method that focuses on activities performed. 13. 14. 15