Presented below are terms preceded by letters a through j and followed by a list of definitions 1 through 10. Enter the letter of the term with the definition, using the space preceding the definition. (a) Cost variance (b) Volume variance (c) Price variance (d) Quantity variance (e) Standard costs (f) Controllable variance (g) Fixed budget (h) Flexible budget (i) Variance analysis (j) Management by exception ___ (1) Occurs when a company operates at a different capacity level than was predicted. ___ (2) A budget based on one predicted amount of sales or other activity measure. ___ (3) Preset costs for delivering a product or service under normal conditions. ___ (4) A process of examining differences between actual and budgeted sales or costs and describing them in terms of the price and quantity differences. ___ (5) The difference between actual price per unit of input and standard price per unit of input. ___ (6) A budget prepared based on more than one amount of sales or other activity measure. ___ (7) The difference between actual quantity of input used and standard quantity of input that should have been used. ___ (8) The difference between actual total overhead incurred and the budgeted (flexible) total overhead at actual units produced. ___ (9) A management process that focuses attention on the most significant differences between actual costs and standard costs. ___ (10) The difference between actual and standard cost.