1. Both fixed and variable overhead expense are charged to the product by the ---------- method.
2. -------------------- provides data that can be used to evaluate the operations and profitability of individual sections within a company
3. ---------------- provides data that can be used to evaluate the operations and profitability of individuals section within a company
4. The ----------------- method charges to the products only those costs that vary directly with production or sales volume
5. Under the contribution margin approach, only those costs that are directly ------------- to a segment of the company are assigned to that segment
6. Segment profitability analysis requires that all costs be classified into one or two categories: --------------------- or ------------------------
7. The amount that sales can decrease before the company will suffer a loss indicated by the-----------------
8. The point at which sales revenue covers all costs to manufacture and sell the product but no profit is earned is the --------------------
9. When comparing alternatives, - --------------------- are those costs that are expected to differ from one alternative to n another
10. A technique that uses the degrees of cost variability to measure the effects of volume on resulting profits is ----------------- analysis
11. In segment analysis, an indirect cost that cannot be identified directly with a specific segment is referred to as a--------------- cost
12. The ------------ level of a department must be below 100% when make or buy decisions are being considered
13. The ------------ method is not a generally accepted method of inventory costing for external reporting purposes
14. No ------------- factory overhead expenses are charged to production in any month under the direct costing method
15. Studies that highlight the significant cost data of alternatives are referred to as -------analysis
16. Costs incurred to sell and deliver the product are called ------------- costs
17. ----------- can be used to help managers determine which distribution channels are the most profitable
18. In deciding whether to accept a special order, management should compare the------of the order to its --------------
19. In addition to forecasting costs and profits, a--------------- helps a firm achieve its objective.
20. Total ------------- costs change proportionally to a change in production
21. The -------------- shows the anticipated flow of cash and the timing of receipts and disbursement based on projected revenues, the production schedule ad expenses
22. ----------- represents the maximum number of units that can be produced with no inefficiencies
23. The budget is prepared for a single operating level ----------------------
24. A budget that is prepared for a range of activity is called a ---------------- budget