Match the following terms with the appropriate definition. Sunk costs Indirect costs Product costs Prime costs Fixed costs Opportunity costs Period costs Conversion costs Factory overhead Variable costs (a) Costs that flow directly to the current income statement as expenses. (b) Costs that change in proportion to changes in volume of activity. (c)The potential benefit lost by choosing a specific action from two or more alternatives. (d) Manufacturing expenditures that cannot be separately or readily traced to finished goods. (e)Expenditures necessary and integral to finished products. (f) Expenditures incurred in the process of converting raw materials to finished products; include direct labor and factory overhead. (g) Costs that have already been incurred and cannot be avoided or changed. (h) Expenditures directly associated with the manufacture of finished products; include direct materials and direct labor. (i) Costs that do not change with changes in t