Unscramble the crossword

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Across
  1. 2. Cost that varies proportionately with output (8 letters)
  2. 7. Variation of job costing used for uniform batches (5 letters)
  3. 10. Costing for contracts like construction projects (8 letters)
  4. 12. Type of costs that do not change with production level (5 letters)
  5. 13. Expenses related to selling and administration (8 letters)
Down
  1. 1. Labour cost element calculated per productive hour (11 letters)
  2. 3. Costing method for mass-produced identical products (4 letters)
  3. 4. Document showing detailed job costs (8 letters
  4. 5. Overhead application base often used in job costing (2 words)
  5. 6. Component added on cost to determine selling price (6 letters)
  6. 8. Costing method applied for customized, one-off product jobs (2 words)
  7. 9. Costs related to direct material, labour, and expenses (5 letters)
  8. 11. Process of estimating costs before actual production (8 letters)