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Match each item with a statement below.
a.point-to-point protocol
b.frame relay
c.Committed Information Rate (CIR)
d.modem
e.Data Circuit-terminating Equipment (DCE)
f.virtual circuit
g.Data Terminal Equipment (DTE)
h.Synchronous Optical Network (SONET)
i.smart jack
j.SaaS
-a device computers use to convert digital signals to analog signals
Activity-based Costing
A method of costing that identifies individual activities as fundamental cost objects and assigns costs to them based on their use of resources.
Idle Capacity
Represents the condition where production resources are not used to their full potential, resulting in unutilized capacity.
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing plant to allocate overhead costs to products.
Activity-based Costing
A costing method that allocates overhead and indirect costs to specific activities, providing a more accurate representation of the costs associated with producing a product.
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