Within the relevant range, a change in activity results in a change in per unit variable cost and a change in per 3.1% point each) Identify the cost concept that BEST describes each of the following. Use each cost concept only once. Cost concepts Average Discretionary Allocated Marginal Committed Controllable Opportunity Out-of-pocket Differential Sunk The costs of adding one more shift to the production schedule The total product cost per unit The quarterly property taxes payable for the production facility Revenue given up by using the factory for production rather than renting it out The research and development costs to create a new product line Overhead costs attributable to a particular cost object (e.e,job, product, customer) The maintenance contract level (e.&., high, moderate, low) negotiated for the production facility. The cost of raw materials purchased in cash 1000 The cost of paying a line worker a salary versus wages based on hours worked The purchase price (three years ago) of the production machinery