$($iii$)$ MATCHING$-$STATEMENT QUESTIONS

Match the statements in Column B to the terms in Column A$.$ Write down the answers only, for example $1.($a$).$

$\backslash$table$[[$Column A$,$Column B$],[\backslash$table$[[1.$ It measures performance,$],[$product quality and productivity.$]],($a$)$ Cost$-$volume profit$],[\backslash$table$[[2.$ a person who sets the cost of$],[$items and plans on the physical$],[$resources that are required for$],[$his business unit$]],($b$)$ Differential costs$],[\backslash$table$[[3.$ A management technique that$],[$analysis the impact on$],[$profitability that a change in$],[$cost or volume would have$],[$during a particular period.$]],($c$)$ Coefficient of variation$],[\backslash$table$[[4.$ Costs remain constant $($or$],[$nearly so$)$ within the projected$],[$range of sales levels$]],($d$)$ Cost accounting$],[\backslash$table$[[5.$ The additional costs that arise$],[$from a temporary increase in$],[$operating volume.$]],($e$)$ Job costing$],[\backslash$table$[[6.$ The ratio of the standard$],[$deviation to its expected value.$]],($f$)$ Flexed budget$],[\backslash$table$[[7.$ These systems are used in$],[$cases where heterogeneous$],[$products $($each product differs$],[$from another$)$ are identified as$],[$individual units or groups$]],($g$)$ Direct material usage$],[\backslash$table$[[8.$ When the firm puts more of a$],[$finished product into the$],[$container than the label states.$]],($h$)$ Fixed costs$],[\backslash$table$[[9.$ This budget is adjusted to the$],[$sales level actually achieved, to$],[$ensure that meaningful$],[$comparisons can be made.$]],($i$)$ Spoilt units$],[10.(SQ-AQ)SP,$Cost accounting manage$]]$