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Across 2. the sum of fixed and variable costs (2 Words) 6. cost of resources that form part of making an item (2 Words) 7. cost that remains unchanged (2 Words) 8. a part of accouting that focuses on the past (2 Words) 10. the production cost of a single item (2 Words)

Down 1. a part of accounting which is not governed by strict laws and rules (2 Words) 3. costs in incurred in a factory (2 Words) 4. cost that changes with output changes (2 Words) 5. a section of an organisation to which costs can be charged (2 Words) 9. a specialist accountant that checks whether accounts are properly prepared