Across Down

$[4]$ can be over or under applied$/$allocated

$[5]$ abbr. PV of cash inflows vs$.$ cash outflows

$[7]$ cost moves in tandem with activity

$[9]$ partially complete inventory units

$[11]$ difference between actual & budgeted amounts

$[12]$ abbr. used in finished goods inventory calculation

$[13]$ information useful in decision making

$[15]$ abbr. estimated overhead divided by estimated base

$[17]$ covers fixed expenses and provides net income

$[18]$ bottleneck

$[19]$ financial plan

$[20]$ abbr. subtracted from sales revenue to arrive at profit

$[1]$ revenue and expense statement

$[2]$ variable plus fixed cost

$[3]$ production wages & salaries

$[6]$ costs relating to operations

$[8]$ inventory units not yet sold

$[10]$ to compare

$[14]$ cost related to making a unit

$[16]$ equal payments at equal intervals