Match the following items with

Please match the following items with the correct descriptions.
Answer
_____Activity-based costing
_____Indirect Expenses
_____Controllable Costs
_____Joint Costs
_____Transfer Price

Answers
A. Costs incurred to produce or purchase two or more products at the same time.
B. Costs that are incurred for the joint benefit of more than one department.
C. A cost in which a manager has the power to determine or at least significantly affect the amount incurred.
D. The price used to record transfers between divisions in the same company.
E. A temporary account accumulating the costs a company incurs to support an identified set of activities.
F. A system of performance measures, including non-financial measures, used to assess company and division manager performance.
G. Attempts to better allocate costs to proper users of overhead by focusing on activities.