Matching A. Bottleneck B. Differential analysis C. Full cost D. Dumping E. Make-or-buy decision F. Peak-load pricing G. Price discrimination H. Product life cycle I. Special order J. Sunk cost K. Target price L. Throughput contribution 1. Occurs when a company exports its product to consumers in another countryatan export price below its domestic.price. 2. Sales dollars minus direct materials costs and other variable costs such as energy and piecework labor. 3. Involves any decision concerning whether to make the needed goods internally or purchase them from outside sources. 4. Refers to the process of estimating revenues and costs of alternative actions available to decision makers and of comparing these estimates to the status quo. 5. Represents an order that will not affect other sales and is usually a short-run occurrence. 6. The sum of the fixed and variable costs of manufacturing and selling a unit. 7. Covers the time from initial research and development to the time at which support to the customer ends. 8. The practice of selling identical goods or services to different customers at different prices. 9. The practice of setting prices highest when the quantity demanded for the product approaches the physical capacity to produce it (and lower at other times). 10. Operations where the work required limits production. 11. The price based on customers' perceived value for the product and the price that competitors charge. 12. Costs incurred in the past that cannot be changed by present or future decisions