Match the term with the definition.

Sales less cost of goods sold. A specific number of units sold that produces total income equal to zero. Sales less variable production costs. A costing method that includes all manufacturing costs. Costs that are expensed in the period they are incurred. Sales less variable expenses. A costing method that includes only variable manufacturing costs. Direct labor, direct materials, and manufacturing overhead. An income statement format that focuses on cost behavior. Contribution margin divided by sales. > Select (Select ] Fixed costs Period costs Gross margin Product costs Contribution margin ratio Absorption costing Break-even point Contribution margin Manufacturing margin Contribution format Joint costs Variable costing