a$.$ Can be eliminated without changing a product's desirability in the eyes of consumers. Non$$value$-$added activity

b$.$ The focus of this costing method is to assign manufacturing costs to final products. None

c$.$ The process of determining the least costly combination of resources needed to create a product desired by customers. Value engineering

d$.$ This method considers all costs borne by the consumer from purchase to disposal of a product. Life$-$cycle costing

e$.$ If eliminated, the product's desirability to consumers is decreased. Value$-$added activity

f$.$ The process of using activity$-$based costs to help reduce and eliminate non$$value$-$added activities. Activity$-$based management

g$.$ A method in which a product's selling price is determined by adding a fixed amount to the product's current production cost. Target costing

h$.$ An approach that explicitly monitors quality costs and rewards quality$-$enhancing behavior. Total quality management

i$.$ An important aspect of this method is the reduction of unnecessary inventories. Just$-$in$-$time manufacturing system