Q$2$: Match the information in column A with the relevant information in column $B$ :

$\backslash$table$[[$Column A$,$Column B$],[2\mathrm{.}1,$The difference between sales revenue and variable costs,A$.$ Absorption costing$],[2\mathrm{.}2,\backslash$table$[[$They are excluded from stock valuations when a direct$],[$costing system is used. They are regarded as expenses in$],[$the period $($i$.$e$.$ period cost$)$ in which they are incurred and$],[$charged directly to the profit and loss account.$]],$B$.$ Direct costing$],[2\mathrm{.}3,\backslash$table$[[$The accounting procedure whereby all manufacturing$],[$costs$,$ including fixed costs, are included in the cost of$],[$goods manufactured$]],$C$.$ Contribution$],[2\mathrm{.}4,\backslash$table$[[$The accounting procedure whereby only variable costs are$],[$included in the cost of goods manufactured, and fixed$],[$manufacturing costs are written off as expenses in the$],[$period in which they are incurred$]],\backslash$table$[[$D$.$ Non$-$production$],[$overheads$]]],[2\mathrm{.}5,\backslash$table$[[$They are excluded from the stock valuation when an$],[$absorption costing system is used and they are charged$],[$directly to the profit and loss account.$]],\backslash$table$[[$E$.$ Fixed production$],[$overheads$]]]]$