matching the definition to the word, thank you!

description are only used once. Contribution margin of a product line minus direct fixed costs If the fixed costs savings exceed the contribution margin lost from a product line or department Incurred only if the product line is retained Incremental analysis Often calculated as a percentage return on investment in assets 2. Sunk costs 3. Price takers Looks at how operating income will be different under each alternative 4. Price setters Cost-plus pricing Restrict the amount of product that can be manufactured or sold 6. Target costing Contract an outside company to produce a product or perform a service 7. Desired profit Their products and services are unique or have little competition 8. Fixed costs Costs that have been incurred in the past and can't be changed 9. Avoidable fixed costs 10. Decide to discontinue Starts with the amount customers are willing to pay and subtracts the company's desired profit 11 constraints 3. Price takers Looks at how operating income will be different under each alternative 4. Price setters Restrict the amount of product that can be manufactured or sold 5. Cost-plus pricing Target costing Contract an outside company to produce a product or perform a service 7. Desired profit Their products and services are unique or have little competition 8. Fixed costs Costs that have been incurred in the past and can't be changed 9. Avoidable fixed costs 10. Decide to discontinue Starts with the amount customers are willing to pay and subtracts the company's desired profit Inn 11. constraints Not relevant when there is excess capacity 12. Outsourcing 13. Offshoring If incremental revenue from processing exceeds the extra cost of processing further 14. Opportunity cost Used by price setters 15. Process further Have work performed overseas 16. Segment margin Their products and services are not unique or branded Benefit foregone by choosing a particular course of action