Select the term from the list provided that best matches each of the following descriptions.

$\backslash$table$[[$A$.,$The process of dividing a cost into parts and apportioning among cost objects.,$],[$B$.,$Items for which managers need to know the cost. Examples include products and departments.,Allocation$],[$C$.,$Factor determined by taking the total cost to be allocated and dividing by the appropriate cost driver.,Allocation base$],[$D$.,$The stage in the production process where joint products become separate and identifiable.,Allocation rate$],[$E$.,$Costs that cannot be easily traced to a cost object.,Cost$],[$F$.,$Adding together many costs to determine the cost of a cost object.,Allocation$],[$G$.,$Two or more products that emerge from a common process.,Allocation base$],[$H$.,$Another term used for a cost driver.,Cost$],[$I$.,$A factor such as a measure of activity that causes costs to increase or decrease.,Cost$],[$J$.,$Common costs that are incurred in the process of making two or more products.,Allocation rate$],[$K$.,$Costs that are easily traced to a cost object.,Allocation rate$],[$L$.,$The amount of resources that must be sacrificed to obtain some benefit.,$],[$M$.,$A collection of individual costs that are added together and then allocated to cost objects.,$],[$N$.,\backslash$table$[[$Indirect costs of doing business that cannot be traced directly to a product, department, or process. Example:$],[$Depreciation$]],]]$