(Matching) Match the following lettered terms on the left with the appropriate numbered description on the right.

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a. Engineered cost b. Effectiveness c. Discretionary cost d. Committed cost e. Appropriation f. Cost containment g. Cost avoidance h. Cost consciousness i. Efficiency 1. An attitude regarding cost understanding, cost containment, cost avoidance, and cost reduction 2. A cost incurred to provide physical or organizational capacity 3. A measure of input-output yield 4. Any cost that bears an observable and known relationship to an activity base 5. A process of finding acceptable alternatives for high-priced items and not buying unnecessary goods or services 6. A maximum allowable expenditure