Match these key terms with their definitions. Each of these terms is an important part of calculating breakeven. Drag and drop application. Fixed Cost (FC) Fixed Cost (FC) drop zone empty. Var- iable Cost (VC) Var- iable Cost (VC) drop zone empty. Sales Price (SP) Sales Price (SP) drop zone empty. A cost that goes up (or down) in direct proportion to sales. Sales price per unit or total sales revenue. A cost that is constant in total, and does not change with sales