Cost Accounting and Control Crossword Puzzle

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QUESTIONS LIST: product cost : any cost incurred in the factory, selling expenses : the expenses associated with obtaining sales and the delivery of the product or service, authority: the power to direct others to perform or not to perform an activity, manufacturing costs : those costs associated with the production activities of the company, cost allocation: assigning indirect costs or common costs to several costing objects, factory overhead : those production costs incurred in the plant or factory that cannot be classified as direct materials nor direct labor, direct labor : the labor directly involve in making the product or those labor costs that can be so traced without undue cost or inconvenience, cost tracing : assigning direct costs to a costing object, indirect labor : defined as expanded labor which does not directly affect the construction or the composition of the finished product, cost accumulation : the collection of cost data in an organized way by means of an accounting system, budgeted costs : costs expected to be incurred in the future, staff position : the group that gives advice and direct technical functions, direct materials : those materials that form an integral part of the finished product whose costs can be conveniently traced into it, line position : the group that makes decisions, historical costs : costs incurred in the past, cost assignment : the assignment of direct and indirect costs to a particular costing object, costing object : refers to anything which is being costed like a product or department.