Match each of the following terms with the phrase that most closely describes it. Each answer may be used only once. _____ 1. Break-even point

_____ 2. Contribution margin

_____ 3. Fixed costs

_____ 4. Margin of safety

_____ 5. Mixed costs

_____ 6. Operating leverage

_____ 7. Regression analysis

_____ 8. Relevant range

_____ 9. Scattergraph

_____ 10. Variable costs

A. Difference between the expected level of sales and the break-even sales

B. A plot of activity levels and the corresponding costs

C. Number of units that must be sold for a company to have a net income of $0

D. Uses all available historical data to estimate the slope and intercept of the total cost line

E. Levels of activity for which estimates and predictions are likely to be accurate

F. Costs that change in total in proportion to changes in volume or activity

G. Level of fixed versus variable costs in a firms cost structure

H. Costs that do not change in total in response to changes in activity levels within the relevant range

I. Difference between selling price and variable cost per unit

J. Costs that contain both a variable cost element and a fixed cost element