Select the Term from the List Provided That Best Matches

Select the term from the list provided that best matches each of the following descriptions. The first is done for you. $$\begin{array} { | c | l | l | } \hline \text { Answer } & \text { Description } & \text { List of terms } \\\hline 4 & \begin{array} { l } \text { A. Costs that are incurred after the manufacturing process is } \\\text { complete }\end{array} & \text { 1. Benchmarking } \\\hline & \begin{array} { l } \text { B. The identification of the best practices used by world-class } \\\text { competitors }\end{array} & \text { 2. Cost allocation } \\\hline & \begin{array} { l } \text { C. The linked sequence of activities that create value for the } \\\text { customer }\end{array} & \text { 3. Direct costs } \\\hline & \text { D. Costs that cannot be easily traced to specific products } & \text { 4. Downstream costs } \\\hline & \begin{array} { l } \text { E. All costs related to obtaining or manufacturing a product } \\\text { intended for sale to customers }\end{array} & \text { 5. Financial accounting } \\\hline & \begin{array} { l } \text { F. Work that contributes to a product's abdity to satisfy } \\\text { customer needs }\end{array} & \text { 6. Indirect costs } \\\hline & \begin{array} { l } \text { G. The process of dividing a total cost into parts and } \\\text { assigning the parts to relevant cost objects }\end{array} & \text { 7. Period costs } \\\hline & \begin{array} { l } \text { H. The field of accounting that is designed to meet the } \\\text { information needs of external users }\end{array} & \text { 8. Product costs } \\\hline & \begin{array} { l } \text { I. General, selling, and administrative costs that are expensed } \\\text { in the period in which the economic sacrifice is made }\end{array} & \text { 9. Value-added activity } \\\hline & \begin{array} { l } \text { J. Costs that can easdy and conveniently be traced to } \\\text { products }\end{array} & \text { 10. Value chain } \\\hline\end{array}$$