Match each of the following lettered terms on the left with the appropriate numbered definition on the right.

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a. Conversion cost b. Factory overhead c. Fixed cost d. Incremental cost e. Mixed cost f. Opportunity cost g. Period cost h. Product cost i. Relevant range j. Variable cost 1. A cost that is directly associated with the finished product 2. Direct labor and factory overhead 3. Total costs remain constant while cost per unit varies with output 4. Recorded as expenses in the period in which they are consumed 5. Total costs that change in direct pro- portion to changes in the activity level 6. The difference in total costs between two decision alternatives 7. Inspection costs, supervisor salaries 8. A range of activity over which a fixed cost remains unchanged 9. 'The benefit given up with the choice of an alternative 10. All manufacturing costs other than direct material and direct labor