Match each of the following terms with the appropriate definitions.

A. Contribution margin per unit

B. Fixed cost

C. Mixed cost

D. Curvilinear cost

E. Variable cost

F. Step-wise cost

G. Relevant range of operations

H. Estimated line of cost behavior

I. Least-squares regression analysis

J. Cost-volume-profit analysis

1 . The amount that the sale of one unit contributes toward recovering fixed costs & earning profit.

2 . A cost that changes in proportion to changes in volume.

3 . A cost that behaves like a combination of fixed and variable costs.

4 . A cost that changes with volume, but not at a constant rate.

5 . A line drawn on a graph to fit the past relation between cost and sales.

6 . A statistical method for deriving an estimated line of cost behavior that is more precise than thehigh-low method and a scatter diagram.

7 . A company's normal operating range which excludes extremely high and low volumes that arenot likely to be encountered.

8 . A cost that remains constant over limited ranges of volumes but changes by a lump sum whenvolume changes occur outside these limited ranges.

9 . Useful in business planning; includes predicting the volume of activity, the costs incurred, salesgenerated, and profits earned.

10 . A cost that remains unchanged in total amount even when volume varies.