For each description below, select the BEST_answer from the answer legend. Each answer option choice can be used once, more than once or not at all. Only put the associated letter in your answer (a,b,c etc..) - do not type out the words. A. Direct Materials B. Break Even Point C. Job Order Costing D. Variable Costs E. Merchandising Company F. Service Company G. Indirect Costs H. Conversion Costs ANSWER LEGEND I. Cost of Goods Sold J. Equivalent Units K. Process Costing L. Fixed Costs M. Manufacturing Company N. Period Costs 0. Direct Costs P. Value Chain ANSWER DESCRIPTION Uses multiple Work in Process Inventory Accounts Primary activity of this company is to convert materials into finished products Direct Labor and Manufacturing Overhead Distribution costs reflected on the income statement Used for unique, custom built products in smaller quantities Relates to the product / cost object, but cannot be traced directly to it