QUESTION 8 Match the description with the term starting point for the annual budget A. peanut butter costing D. reflect the firm's best estimate of what to charge clients in the B, conformance quality coming year C, internal failure costs must be prepared by service businesses to include all the expense items that cannot be traced directly to jobs D, biling rates an attempt to shift as many costs as possible out of the E design quality Indirect cost pool and into direct cost pools F overhead budget A. the practice of assigning costs evenly to jobs using an G. activity-based costing overhead rate, even though different jobs actually consume H.revenue budget resources in different proportions i prevention costs indicates the degree to which a product or service satisfies customer needs J. external failure costs B. measures how well the product or service performs relative to K. appraisal costs its intended design cost of activities that are incurred to preclude the production of a product or execution of a service that does not conform to its design specs cost of activites incurred to identify which products do not conform to specs before they are sent to customers C. cost of activities that are incurred to correct defective products before they are shipped cost of activities that are incurred to remedy the shipment of defective products to customers 1