Match the following statements to the appropriate terms. Customer-level activity Organizational level allocation Unit-level activity Business process reengineering Activities that are performed for specific customers. The process of using activity-based costing information to manage a business's activities. Activities that are performed for each individual unit of product. Activities that consume resources but do not contribute to the value of a product A managerial tool that focuses on improving the efficiency and effectiveness of an organization's business processes through radical change. A costing technique that assigns costs to cost objects such as products or customers, based on the activities of which those cost objects require. Calculation similar to the pre-determined overhead rate under traditional job order costing Also referred to as product-sustaining activities The examination of business processes to identify incremental changes that may reduce operating costs. Process Improvement Non-valued-added allocation Customer-level activity LE Product-level activity Activity rate The examination of business processes to identify incremental changes that may reduce operating costs. Activities that create the product the customer wants to buy. Activity rate Business process reengineering Activities required to provide productive capacity and to keep the business in operation, Activities that are performed all at once on groups of products. Organizational-level allocation Batch-level activity