Match Each Statement with the Correct Item Below

Match each statement with the correct item below.
-Target costing

A) the difference in total cost between the alternatives in a decision
B) determine whether or not a segment should be kept or dropped
C) limited resources and limited demand for each product
D) a specific set of procedures that produces a decision
E) the point that products that have common processes and costs of production become distinguishable
F) method of determining the cost of a product based on the price that customers are willing to pay
G) decisions involving a choice between internal and external production
H) products that have common processes and costs of production up to a point
I) past costs that cannot be affected by future decisions
J) a percentage applied to the base cost to cover other costs plus profit
K) determine whether a specially priced order should be accepted or rejected
L) determine whether it is more profitable to process a joint product further