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Ch 5: Overhead Allocation
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factoryoverhead:Factory costs that are not capable or not worthwhile tracing to individual units of production (two words 7,8).
behaviour:Cost ................. The correlation or relationship between output and its manufacturing cost.
costdriver:The activity that causes overhead costs to be incurred (two words 4,6).
longrun:In the ..................... all fixed costs will become variable costs (two words 4,3).
variable:.............. cost. A cost that changes proportionally with the level of activity.
relevant:.............. range. The range over which managers expect a set of cost behaviour patterns to hold.
capacity:.............. cost. A type of fixed cost which can only be reduced or avoided only by shutting down business locations or outsourcing.
discretionary:.................... cost. A cost that can be reduced or even eliminated in the short term without having an immediate impact on short-tem profitability.
semivariable:A type of cost that exhibits both fixed and variable components (two words 4,8).
estimation:Cost ................. A formula for predicting future costs by breaking down total costs into fixed and variable components.
flexible:.................. budget. A budget prepared over a range of activity.
static:............... budget. A budget prepared for a single level of activity.
direct:............... method. A method for reallocating the costs of each service department to the producing department.
Ch 5: Overhead Allocation
Across:1. | .............. cost. A type of fixed cost which can only be reduced or avoided only by shutting down business locations or outsourcing. | 3. | ............... method. A method for reallocating the costs of each service department to the producing department. | 7. | A type of cost that exhibits both fixed and variable components (two words 4,8). |
| 9. | .............. cost. A cost that changes proportionally with the level of activity. | 11. | Factory costs that are not capable or not worthwhile tracing to individual units of production (two words 7,8). | 12. | In the ..................... all fixed costs will become variable costs (two words 4,3). |
| | Down:1. | The activity that causes overhead costs to be incurred (two words 4,6). | 2. | Cost ................. The correlation or relationship between output and its manufacturing cost. | 4. | .................. budget. A budget prepared over a range of activity. | 5. | .................... cost. A cost that can be reduced or even eliminated in the short term without having an immediate impact on short-tem profitability. |
| 6. | ............... budget. A budget prepared for a single level of activity. | 8. | Cost ................. A formula for predicting future costs by breaking down total costs into fixed and variable components. | 10. | .............. range. The range over which managers expect a set of cost behaviour patterns to hold. |
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Ch 5: Overhead Allocation
Across:1. | .............. cost. A type of fixed cost which can only be reduced or avoided only by shutting down business locations or outsourcing. | 3. | ............... method. A method for reallocating the costs of each service department to the producing department. | 7. | A type of cost that exhibits both fixed and variable components (two words 4,8). |
| 9. | .............. cost. A cost that changes proportionally with the level of activity. | 11. | Factory costs that are not capable or not worthwhile tracing to individual units of production (two words 7,8). | 12. | In the ..................... all fixed costs will become variable costs (two words 4,3). |
| | Down:1. | The activity that causes overhead costs to be incurred (two words 4,6). | 2. | Cost ................. The correlation or relationship between output and its manufacturing cost. | 4. | .................. budget. A budget prepared over a range of activity. | 5. | .................... cost. A cost that can be reduced or even eliminated in the short term without having an immediate impact on short-tem profitability. |
| 6. | ............... budget. A budget prepared for a single level of activity. | 8. | Cost ................. A formula for predicting future costs by breaking down total costs into fixed and variable components. | 10. | .............. range. The range over which managers expect a set of cost behaviour patterns to hold. |
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© 2013
PuzzleFast.com, Noncommercial Use Only