Match the words with the term. break-even wedge controllable costs [Choose [Choose costs that operating managers are responsible for a technique that shows to what extent a change in one variable affects the break-even point. materials and labor expenses that are incurred when making a product. costs that are necessary in production but that cannot be clearly allocated to specific products or services. costs xed and variable that apply to a certain level of production cannot be controlled and must be paid to operate a business a tool that helps managers determine the best way of structuring fixed versus variable operating costs. can be controlled by managers from one period to another, if necessary I Choose relevant range sensitivity analysis direct costs Choose indirect costs I Choose discretionary fixed costs Choose committed fixed costs Choose