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Question(s) / Instruction(s):

146.     The relationship between an organization’s activities and its costs

147.     Cause the consumption of costly resources
148.     The cost of advertisements is part of this value-chain function

149.     A good cost driver for maintenance wages


150.     A cost that changes in direct proportion to changes in the cost driver

151.     A cost that is not immediately affected by changes in the cost driver

152.     The range of activity over which the relationship between cost and activity is valid.

153.     A cost that does not change in total as the volume increases, assuming the volume is within the relevant range

154.     The assumed relationship between the cost and its cost driver


155.      The study of the effects of output volume on sales, costs, and profit

156.      The level of sales at which the contribution margin equals the fixed cost

157.      The relationship between sales and variable costs

158.     The difference between planned sales and break-even sales

159.      A firm's ratio of fixed and variable costs

160.     All variable costs divided by sales.

161.     Total contribution margin / total sales

162.     Total fixed expenses / unit contribution margin

163.     Total fixed expenses / contribution-margin ratio


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