Matching

A$.$ Administrative costs

G$.$ Full absorption cost

B$.$ Conversion costs

H$.$ Indirect cost

C$.$ Cost allocation

I. Opportunity cost

D$.$ Cost object

J$.$ Prime costs

E$.$ Cost pool

K$.$ Semivariable cost

F$.$ Direct cost

L$.$ Work in process

The foregone benefit from the best $($forgone$)$ alternative course of action.

Sum of direct labor and manufacturing overhead.

All variable and fixed manufacturing costs; used to compute a product's inventory value under GAAP.

The process of assigning indirect costs to products, services, people, business units, ete.

Any cost that cannot be directly related to a cost object.

Any end to which a cost is assigned.

Costs required to manage the organization and provide staff support.

Sum of direct materials and direct labor.

Collection of costs to be assigned to the cost objects.

A cost that has both fixed and variable components.

A product in the production process but not yet complete.

Any cost that can be directly $($unambiguously$)$ related to a cost object at reasonable cost.