SE. 1-1 (CROSSWORD PUZZLE)

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Across
  1. 3. factor that causes or influences the amount of cost incurred.
  2. 5. refers to all expenditures made from the time the finished product leaves the factory until it is delivered to the customer and payment has been recorded.
  3. 9. cost of resources already incurred in the past whose total will not be affected by any decision made now or in the future.
  4. 10. hypothetical costs representing the cost or value of a resource measured by its use value.
Down
  1. 1. second stage where the conversion of raw materials into finished products will take place.
  2. 2. costs that are the inevitable consequence of a previous commitment.
  3. 4. the monetary value of resources used or sacrificed to produce goods or services.
  4. 6. last stage where the finished products are stored in the warehouse awaiting for delivery to the customer.
  5. 7. first stage of the production process wherein all the needed items to produce a product is procured.
  6. 8. collection of cost data in an organized way by means of accounting system.