Complete the following statements with one of the terms listed here. You may use a term more than once, and some terms may not be used at all.
a. _______ can be traced to cost objects.
b. _______ are expensed when incurred.
c. _______ are the combination of direct materials and direct labour.
d. Compensation includes wages, salaries, and _______.
e. _______ are treated as _______ until sold.
f. _______ include costs from only the production or purchases element of the value chain.
g. _______ are allocated to cost objects.
h. Both direct and indirect costs are _______ to _______.
i. _______ include costs from every element of the value chain.
j. _______ are the combination of direct labour and manufacturing overhead.
k. _______ are expensed as _______ when sold.
l. Manufacturing overhead includes all _______ of production.

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