Match the following statements to the appropriate terms. The cost of products that are partially complete. The function of keeping activities in accordance with plans. Primarily concerned with internal users and reports pertain to subunits of the entity. Materials that can be physically and directly associated with manufacturing a product. The function of setting goals and objectives. Indirect costs of manufacturing a product. Primarily concerned with external users and reports pertain to the entity as a whole. Costs that are noninventoriable. All business processes associated with providing a product or service. The function of coordinating diverse activities to produce a smooth-running operation.

The cook corporation has two divisions--east and west. the divisions have the following revenues and expenses: east westsales $ 603,000 $ 506,000 variable costs 231,000 300,000 traceable fixed costs 151,500 192,000 allocated common corporate costs 128,600 156,000 net operating income (loss) $ 91,900 $ (142,000 )the management of cook is considering the elimination of the west division. if the west division were eliminated, its traceable fixed costs could be avoided. total common corporate costs would be unaffected by this decision. given these data, the elimination of the west division would result in an overall company net operating income (loss) of: multiple choice$91,900$(64,100)$(142,000)$(50,100)