
For each of the following definitions, indicate the key term from the list that best matches by placing the appropriate definition.
A. Allowable costs
B. Cost principle
C. Cost objective
D. Indirect costs
E. Direct costs
F. Activity-based costing
________ 1. A system that identifies specific costs that drive the cost of service or production activities
________ 2. Costs incurred that cannot be identified specifically with a cost objective
________ 3. Costs that meet specific criteria determined by the resource provider
________ 4. A program, function, activity, award, organizational subdivision, contract, or work unit established for the accumulation of costs
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