Examlex
Match the descriptor with the correct term. Not all descriptors may be used.
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Overhead Cost Per Unit
The allocation of overhead costs to individual units of product, giving a full cost picture of each unit produced.
Product-Level Activity
Activities and costs incurred for a specific product, regardless of the number of units or batches produced.
Testing Prototype
The process of evaluating the initial example of a product to assess its functionality, design, and performance before mass production.
Batch-Level Activity
Costs or activities that are incurred every time a batch is produced, regardless of the size of the batch; part of activity-based costing.
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