Match each term to its corresponding definition.

	Conversion costs
	Variable costs
	Fixed costs
	Semi-fixed costs

A.	Costs that increase in relation to sales but at a slower pace and have a combination of types of costs.
B.	Costs that increase in direct relation to sales volume.
C.	Costs that essentially remain unchanged even when sales increase.
D.	The sum of all the direct labor and manufacturing overhead costs that belong to a department and process.