Match the following statements to the appropriate terms.

A statistical technique that identifies the line of best for the points plotted in a scattergraph.	select an appropriate term Regression analysisContribution margin ratioVariable cost ratioMixed costStep costRelevant rangeContribution format income statementDiscretionary fixed costHigh-low methodContribution marginCommitted fixed costScattergraph
The difference between sales and variable costs.	select an appropriate term Discretionary fixed costContribution format income statementRelevant rangeContribution margin ratioRegression analysisStep costHigh-low methodContribution marginScattergraphMixed costCommitted fixed costVariable cost ratio
Fixed costs that cannot be changed over the short run.	select an appropriate term Step costRegression analysisVariable cost ratioScattergraphCommitted fixed costRelevant rangeContribution margin ratioContribution format income statementMixed costDiscretionary fixed costContribution marginHigh-low method
The ratio of the contribution margin to sales.	select an appropriate term Discretionary fixed costContribution marginMixed costVariable cost ratioRelevant rangeScattergraphContribution format income statementHigh-low methodRegression analysisContribution margin ratioStep costCommitted fixed cost
One minus the contribution margin ratio.	select an appropriate term Discretionary fixed costContribution format income statementCommitted fixed costScattergraphContribution margin ratioContribution marginMixed costHigh-low methodRegression analysisRelevant rangeVariable cost ratioStep cost
A report that allows easy assessment of the impact of sales volume on operating income.	select an appropriate term Contribution margin ratioContribution marginRelevant rangeStep costRegression analysisVariable cost ratioDiscretionary fixed costContribution format income statementHigh-low methodScattergraphMixed costCommitted fixed cost
The normal level of operating activity.	select an appropriate term Contribution margin ratioCommitted fixed costVariable cost ratioDiscretionary fixed costContribution marginHigh-low methodRegression analysisMixed costScattergraphRelevant rangeStep costContribution format income statement
Fixed costs that can be changed over the short run.	select an appropriate term ScattergraphContribution marginMixed costContribution margin ratioRegression analysisContribution format income statementStep costDiscretionary fixed costHigh-low methodRelevant rangeCommitted fixed costVariable cost ratio
A cost that has both a fixed and variable component.	select an appropriate term Step costRegression analysisRelevant rangeCommitted fixed costContribution margin ratioContribution format income statementHigh-low methodScattergraphMixed costContribution marginVariable cost ratioDiscretionary fixed cost
A cost that is fixed over only a small range of activity.	select an appropriate term Contribution marginContribution format income statementScattergraphContribution margin ratioRegression analysisVariable cost ratioCommitted fixed costRelevant rangeStep costHigh-low methodMixed costDiscretionary fixed cost
A graph that shows total costs in relation to volume, or activity level.	select an appropriate term Relevant rangeStep costHigh-low methodRegression analysisContribution format income statementMixed costScattergraphCommitted fixed costVariable cost ratioContribution marginContribution margin ratioDiscretionary fixed cost
A method of estimating the fixed and variable cost components of a mixed cost that requires using only two data points, the lowest point of activity and the highest point of activity.	select an appropriate term Contribution margin ratioMixed costCommitted fixed costHigh-low methodContribution format income statementScattergraphStep costRegression analysisDiscretionary fixed costContribution marginVariable cost ratioRelevant range