Companies may use an actual or an estimated for......... 1. Direct material 2. Direct labour 3. Overhead allocation rates. 4. Fixed cost can be described as marginal planning and cost accounting 1. GPK system. 2. ABC system. 3. Traditional Costing. 4. RCA system. At the breakeven point 1. Fixed costs will be equal to variable costs. 2. Sales will be equal to variable costs plus fixed costs. 3. Sales will be equal to variable costs plus target profit. 4. Sales will be equal to fixed costs plus target profit