Match the following:

You may use an answer more than once.

Total fixed costs are

Per UNIT variable costs are

Sales commissions

Direct labor

Revenues = costs

Revenue -variable cost

amount sales can decrease before incurring a loss

cost is part fixed and part variable

conditions under which a cost is fixed

A. relevant range

B. variable cost

C. Break even

D. contribution margin

E. constant

F. margin of safety

G. mixed