Matching of concepts:

(with the letters described below)

____1. Contribution margin

____2. Break even point

____3. Fixed cost per unit (Fixed cost per unit)

____4. Variable cost per unit

____5. Cost of materials

____6. Revenue function

____7. Total fixed costs

____8. Depreciation expense

____9. Total variable costs (Total variable costs)

A.Increases or decreases as the level of production increases or decreases

B.Remains constant even if the level of production increases or decreases

C.Example of a variable cost

D.Example of a fixed cost

E.Increases by the selling price of each unit sold

F.Total Costs = Total Revenues

G.Stays constant regardless of whether production increases or decreases

H.Decreases as production level increases

I.Difference between selling price and variable costs of the product