Definitions for Accounting Terminology Question: A. Activities necessary to create and distribute a desired product or service to a customer. B. Costs incurred in manufacturing processes that produce several different products. C. A mathematical technique used to determine the fixed and variable elements of a mixed or semi-variable cost. D. The amount by which sales volume exceeds the break-even point sales volume.. E. Two or more products that are produced simultaneously by the same process up to a split-off point. F. Costs that are constant within a relevant range despite varying levels of cost driver activity G. The benefit foregone by pursuing one course of action over another. H. A cost incurred in the past that will not change as a result of future actions. 1. Costs pertaining to future time periods which will differ between alternative courses of action. J. A type of activity that has a causal effect in the occurrence of a particular cost. K. The process of using activity-based costs to help reduce or