Basic Managerial Accounting Crossword

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Across
  1. 3. one that has resulted from a previous expenditure.
  2. 6. one that stays constant in total as activity levels change (varies per unit).
  3. 7. Per Unit Selling price per unit minus variable cost per unit.
  4. 8. something for which we want a separate measurement of cost (e.g., a product, service, product line, department, plant, etc.).
  5. 9. one that changes in response to some action.
  6. 13. one that cannot be traced to the cost object.
  7. 15. all other manufacturing costs.
  8. 16. that which is directly traceable to the goods being produced.
  9. 17. one that varies in total with the level of activity (stays constant per unit).
  10. 18. Include all costs outside the factory such as selling (marketing), general, and administrative costs.
Down
  1. 1. one that, if eliminated, would not reduce the utility received by the customer for the product or service.
  2. 2. one that can be economically, feasibly traced to the cost object.
  3. 4. a foregone return.
  4. 5. sacrifice of a resource.
  5. 10. the extent to which there are fixed costs in the cost structure.
  6. 11. those that are directly traceable to the goods being produced.
  7. 12. the activity level over which fixed costs do not change.
  8. 14. Sales minus all variable costs.