A list of terms and related statements appear below. From the list of terms, select the one that relates to each statement. Print its identifying letter in the space provided. A. Activity bases (drivers) B. Break-even point C. Contribution margin D. Contribution margin ratio E. Cost behavior F. Cost-volume-profit analysis G. Cost-volume-profit chart H. Fixed costs I. High-low method J. Margin of safety K. Mixed cost L. Operating leverage M. Profit-volume chart N. Relevant range O. Sales mix P. Unit contribution margin Q. Variable costing R. Variable costs 1. Refers to the manner in which a cost changes in relation to its activity driver. 2. Costs that vary in total in dollar amount as the level of activity changes. 3. Costs that tend to remain the same in amount, regardless of variations in the level of activity. 4. The range of activity over which changes in cost are of interest to management. 5. A cost estimation method which uses two points to estimate the variable cost per unit and the fixed cost component of a mixed cost. 6. The systematic examination of the relationships among selling prices, volume of sales and production, costs, expenses, and profits. 7. The level of business operations at which revenues and expired costs are equal. 8. A chart used to assist management in understanding the relationships among costs, expenses, sales and operation profits or loss. 9. A chart used to assist management in understanding the relationship between profit and volume. 10. The relative distribution of sales among the various products available for sale. 11. The difference between the current sales revenue and the sales at the break-even point. 12. The percentage of each sales dollar that is available to cover the fixed costs and to provide operating income. 13. A measure of the relative mix of a business's variable costs and fixed costs, computed 14. A measure of activity that is thought to cause the incurrence of cost. 15. A cost with both variable and fixed characteristics. 16. The dollars available form each unit of sales to cover fixed costs and provide profits