Definitions: Define the following terms:

a. Avoidable Fixed Cost.

b. Breakeven Analysis.

c. Breakeven Point.

d. Capitation.

e. Common Costs.

f. Contribution Margin.

g. Contribution Margin Per Unit.

h. Contribution Margin Rule.

i. Fixed Costs.

j. Incremental Costs.

k. Joint Costs.

l. Non-avoidable Fixed Costs.

m. Product Margin.

n. Product Margin Decision Rule.

o. Relevant Range.

p. Step Fixed Costs.

q. Target Costing.

r. Variable Costs.