Match the given term with the correct definition.

- A. B. C. D. E. F. G. H. I. J. K. L.	Capital Expenditures Budget
- A. B. C. D. E. F. G. H. I. J. K. L.	Rolling Budget
- A. B. C. D. E. F. G. H. I. J. K. L.	Budgeted Balance Sheet
- A. B. C. D. E. F. G. H. I. J. K. L.	Standard Costs
- A. B. C. D. E. F. G. H. I. J. K. L.	Cost Variance
- A. B. C. D. E. F. G. H. I. J. K. L.	Flexible Budget
- A. B. C. D. E. F. G. H. I. J. K. L.	Overhead cost variance
- A. B. C. D. E. F. G. H. I. J. K. L.	Controllable Variance
- A. B. C. D. E. F. G. H. I. J. K. L.	Volume variance
- A. B. C. D. E. F. G. H. I. J. K. L.	Price variance
- A. B. C. D. E. F. G. H. I. J. K. L.	Quantity variance
- A. B. C. D. E. F. G. H. I. J. K. L.	Fixed Budget

A.	Preset costs for direct materials and direct labor based on normal usage.
B.	The difference between actual overhead costs and standard overhead costs applied to work in process
C.	A budget that is continuously revised by adding new quarterly budgets as time passes.
D.	The difference between the actual quantity and standard quantity of material that should have been used in a production process.
E.	A budget based on single amount of forecasted sale or production volume.
F.	The difference between actual and standard costs.
G.	The portion of total overhead variance that is considered to be under management's control.
H.	A variance between actual and applied overhead costs due to a difference in actual versus estimated production volume.
I.	A financial statement that shows the company's estimated asset, liability and equity value based on budget information.
J.	A budget showing costs based on different levels of sales or manufacturing volume.
K.	The difference between the actual price per unit and the standard price per unit of direct material.
L.	Budget that lists estimated expenditures for the purchase of additional plant assets.