(Cost consciousness) Meri and Jerry Smith are preparing their household financial budget for December. They have started with their November budget and are adjusting it to reflect the difference between November and December in planned activities. The Smiths are expecting out-of-town guests for 2 weeks over the holiday season. The following describe the budgetary changes from Novem¬ ber to December that are contemplated by the Smith family:

a. Increase the grocery budget by $135.

b. Decrease the commuter transportation budget by $50 to reflect the days off from work.

c. Change food budget to reflect serving pizza rather than steak and lobster each weekend.

d. Budget an extra $70 for utilities.

e. Reduce household maintenance budget by $60 to reflect the fact that outside maid services will not be needed over the holiday period.

f. Buy generic breakfast cereal rather than name-brand due to the quantity the guests will consume.

g. Buy paper plates rather than run the dishwasher.

h. Buy the institutional-size packages of paper plates rather than smaller-size packages.

i. Budget the long-distance phone bill at $50 less because there will be no need to call the relatives who will be visiting.

j. Budget movie rentals for $3 per tape rather than spend $7 per person to go to the movies.

k. Postpone purchasing needed work clothes until January.

l. Budget funds to repair the car. Meri plans to use part of her vacation time to make the repairs herself rather than take the car to a garage in January.

Indicate whether each of the above items is indicative of cost understanding (CU), cost containment (CC), cost avoidance (CA), or cost reduction (CR). Some items may have more than one answer.