Match the items in the two columns below by entering the appropriate code letter in the space provided.

A. Activity index

B. Variable costs

C. Fixed Costs

D. High-low method

E. Relevant Range

F. Mixed Costs

G. Break-even point

H. Contribution margin

I. Margin of safety

J. Contribution margin ratio

____ 1. The amount of revenue remaining after deducting variable costs.

____ 2. Costs that contain both a variable and a fixed element.

____ 3. The percentage of sales dollars available to cover fixed costs and produce income.

____ 4. Identifies the activity which causes changes in the behavior of costs.

____ 5. The difference between actual or expected sales and sales at the break-even point.

____ 6. Costs that vary in total directly and proportionately with changes in the activity level.

____ 7. The level of activity at which total revenues equal total costs.

____ 8. The range over which the company expects to operate during the year.

____ 9. Costs that remain the same in total regardless of changes in the activity level.

____ 10. A method that uses the total costs incurred at the high and low levels of activity.