Match each phrase that follows with the term

$($

a

$$

e

$)$

$$it describes.

Question

$1$

$0$

$$options:

Evaluation of how profit will change based on an alternative course of action

Possible result of using an inappropriate overhead allocation method

Not relevant to future decisions

Revenue forgone from an alternative use of an asset

Strategy that focuses on reducing the influence of bottlenecks

$1$

$.$

$$

Opportunity cost

$2$

$.$

$$

Sunk cost

$3$

$.$

$$

Theory of constraints

$4$

$.$

$$

Differential analysis

$5$

$.$

$$

Product cost distortion