make match

---1. Revenue function __ 2. Differential cost __ 3. If the sale price per unit decreases . . . __ 4. Variable cost per unit (Variable cost per unit) __ 5. The margin of safety safety) __ 6. Differential revenue (Differential income) __ 7. The layout of the "overapplied factory overhead" __ 8. Balance point (Break-even point) __ 9. Underapplied factory layout overhead" __ 10. Cost of Materials __ 11. Differential loss __ 12. Depreciation expense by the method of straight-line __ 13. Differential income comparison with another __ 14. Fixed cost per unit (Fixed cost per unit) __ 15. Total fixed costs (Total fixed costs) __ 16. Total variable costs (Total variable costs) __ 17. If the sale price per unit increases . . .

A They increase or decrease with increasing or decreases the level of production

B It remains constant, even if it increases or decrease the level of production C Example of a variable cost D Example of a fixed cost E Increases by the sale price of each unit sold F Total Costs = Total Revenue G They remain constant regardless- mind whether it increases or decreases the production H Decreases as the level of production I Produce a prospective increase in the income for choosing an alternative versus other alternative available

J Cost of Goods Sold XXX Factory Overhead XXX K Factory Overhead XXX Cost of Goods Sold XXX

L Produces a prospective decrease in the income for choosing an alternative versus other alternative available M Increase or decrease in costs as a result of choosing an alternative

N Increase or decrease in income as a result of choosing an alternative compared to another O Indicates how much the costs can be reduced income without the company incurring loss P The break-even point decreases

Q The break-even point increases

MAKE MATCH

----1 Debit to Work Inventory __ 2. If the variable cost per unit decreases . . .in process (Work in Process) __ 3. Management accounting

__ 4. Financial accounting __ 5. Conversion costs

__ 6. Product costs __ 7. Costs

__ 8. Are included in the account of factory overhead __ 9. Cost object __ 10. If the variable cost per unit increases . . . __ 11. Example of a classified cost like factory overhead __ 12. Credit to Factory Overhead

__ 13. Debit to Factory Overhead __ 14. Period costs __ 15. Primary costs (Prime costs) __ 16. Credit to the account of materials inventory

A Includes "direct materials", "labor direct" and "factory overhead"

B Factory overhead costs applied C Salary of a control area supervisor quality D Includes selling and administrative expenses (selling and administrative expenses) E Governed exclusively by GAAP F Includes "direct materials" and "labor direct" G Factory overhead costs incurred

H It is addressed to internal users (management of the company) I They include "direct labor" and "factory overhead"

J May include a product, a territory of sales, a department or other activity

K Indirect labor and indirect materials L Requisition of materials M Are incurred by the company to generate income N Includes direct material costs, labor direct and factory overhead applied O Increases the break-even point (break-even point)

P Decreases the equilibrium point (break- even point)

MAKE MATCH

__ 1. Operating leverage (Operational leverage) __ 2. Balance point (Break even point) __ 3. Costs are added process manufacturing productive __ 4. Contribution margin (Contribution margin) __ 5. Book value of a team __ 6. Sales on credit __ 7. If the total fixed costs increase . . . __ 8. Opportunity cost __ 9. If the total fixed costs decrease . . . __ 10. Factory overhead incurred to credit __ 11. Incremental analysis __ 12. Factory overhead applied to the productive process __ 13. Requisition of materials __ 14. The expense of the finished products and sold __ 15. Sunk costs __ 16. Products are completed in the manufacturing process __ 17. Purchase of materials on credit __ 18. Total fixed costs __ 19. Margin of safety (Margin of safety) A Evaluate the impact of two alternative courses of action on the income of the company

B Materials Inventory XXX Accounts Payable XXX

C Income and expenses are exactly the same same amount

D Finished Goods Inv. xxx Work in Process XXX

E Cost of Goods Sold XXX Finished Goods XXX F Factory Overhead XXX Accounts Payable XXX

G Costs previously incurred and that are not relevant to future decisions H Work in Process XXX Materials Inventory XXX

I Accounts Receivable XXX Sales Revenue XXX

J Example of a "sunk cost" K Measures the relationship between the margin of contribution (contribution margin) and the income from operations (income from operations)

L The benefit foregone when select an alternative in contrast to other option available M Work in Process XXX Factory Overhead XXX

N Work in process XXX Materials Inventory XXX Wages Payable (direct labor) XXX Factory Overhead (applied) XXX O Indicates how much the costs can be reduced sales income without the company incurs loss

P Difference between the selling price and costs product variables Q = Contribution Margin - Income from Operations (= Contribution Margin - Income from operations) R The break-even point increases

S The break-even point decreases