Cost-Word Puzzle

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Across
  1. 3. Adjusting bids to make a profit
  2. 5. These costs are also known as overhead costs
  3. 6. The more of this, the more sellers need to shade their bids
  4. 7. Refers to a net debit balance in the overhead account
  5. 8. Driver use is a proxy measure for this
  6. 9. Hidden _____________ occurs when not every unit of the cost driver generates the same amount of OH
  7. 12. Costing system that includes both variable and fixed overhead
  8. 15. Hidden ____________ means the cost model ignores other activities that drive OH
  9. 17. Credits to the Overhead account are for __________ OH costs
Down
  1. 1. Sellers that win a contract may have ____-estimated their costs
  2. 2. Reported costs are merely a ______________ of true costs
  3. 4. Denominator used to calculate predetermined OH rates
  4. 10. Resources given up to achieve a particular purpose
  5. 11. Some cost objects _____-subsidize others
  6. 13. Look for these variations in costs for high-margin products vs low-margin products
  7. 14. Refers to winning the bid but losing money
  8. 16. Costs of shared resources that must be allocated to cost objects