2. Match the term on the right with the appropriate definition provided on the right. Definition Term A statistical procedure for determining the line that best fits the data by using all of the historical data points, not just the high and low data points Outliers Costs that change, but not in direct proportion to 2 changes in volume Fixed costs A cost behavior that is not linear (not a straight 3 Line) Contribution Margin Costing concept where all manufacturing-related costs, whether fixed or variable, are "absorbed" 4 into the cost of the product Variable costs Costs that do not change in total despite wide 5 changes in volume Cost behavior A cost behavior that is fixed over a small range of activity and then jumps to a different fixed level with moderate changes in volume Absorption Costing Sales revenue minus vanable expenses Curvilinear costs Abnormal data points; data points that do not fall in the same general pattern as the other data 8 points Mixed costs A method for determining cost behavior that is based on a manager's judgment in classifying 9 each account as to its cost behavior cost equation 10 Describes how costs change as volume changes Regression analysis A mathematical equation for a straight line that 11 expresses how a cost behaves Account analysis Costs that change in total in direct proportion to changes in volume Step costs