146.Match the following terms with the appropriate definitions.
1. An allocation rate used to assign a collection of related costs to a cost object. Activity driver 5
2. A cost allocation method that focuses on activities performed. Activity 4
3. Variable that causes a cost to go up or down. Cost pool 9
4. Actions which cause resources to be used. Activity-based management 10
5. A measure of activity level. Cost object 7
6. Actions performed only on groups of units. Batch level activities 6
7. The target of a cost assignment. Activity cost driver 8
8. Variable that causes an activity's cost to go up or down. Pool rate 1
9. A collection of costs that are related to the same or similar activity. Activity-based costing 2
10. An outgrowth of ABC that draws on the link between activities and cost incurrence for better management. Cost driver 3