1. The amount of revenue remaining after deducting variable costs. 2. Costs that contain both a variable and a fixed component. 3. The percentage of sales dollars available to cover fixed costs and produce income. Relevant range Margin of safety in dollars Fixed costs Variable costs High-low method Break-even point in sales dollars Contribution margin ratio Mixed costs Contribution margin Activity index 4. Identifies the activity that causes changes in the behavior of costs. 5. The difference between actual or expected sales and break-even point in sales dollars. 6. Costs that vary in total directly and proportionately with changes in the activity level. 7. The level of activity at which total revenues equal total costs. 8. The range over which the company expects to operate during the year. 9. Costs that remain the same in total regardless of changes in the activity level. 10. A method that uses the total costs incurred at the high and low levels of activity