180. For a manufacturer, the cost of goods sold can be computed by adding the beginning finished goods inventory to ________________________ and then subtracting the ending finished goods inventory.
181. The process of identifying costs as direct or indirect is referred to as classifying costs by _______________.
182. The potential benefit lost by taking a specific action from two or more choices is an _____________________________.
183. A _________________ cost changes in proportion to changes in the volume of activity.
184. A _________________ cost does not change in proportion to changes in the volume of activity within the relevant range.
185. A _________________ cost contains a combination of fixed and variable costs.
186. A ___________________ cost has already been incurred and cannot be avoided or changed, so it irrelevant to decision making.
187. An _____________________ cost requires the future outlay of cash and is relevant for decision making.
188. Expenditures necessary and integral to the manufacture of finished products are ________________ costs.
189. Expenditures that flow directly to the current income statement and are not reported as assets are ___________________ costs.