Match the following terms to the appropriate statement by placing the letter to the left of each statement.
| a. | Committed fixed cost | g. | Mixed cost |
| b. | Contribution format income statement | h. | Regression analysis |
| c. | Contribution margin | i. | Relevant range |
| d. | Contribution margin ratio | j. | Scattergraph |
| e. | Discretionary fixed cost | k. | Step cost |
| f. | High-low method | l. | Variable cost ratio |
| ______ | 1 | .A statistical technique that identifies the line of best for the points plotted in |
| ______ | 2 | .The difference between sales and variable costs. |
| ______ | 3 | .Fixed costs that cannot be changed over the short run. |
| ______ | 4 | .The ratio of the contribution margin to sales. |
| ______ | 5 | .One minus the contribution margin ratio. |
| ______ | 6 | .A report that allows easy assessment of the impact of sales volume on |
| ______ | 7 | .The normal level of operating activity. |
| ______ | 8 | .Fixed costs that can be changed over the short run. |
| ______ | 9 | .A cost that has both a fixed and variable component. |
| ______ | 10. | A cost that is fixed over only a small range of activity. |
| ______ | 11. | A graph that shows total costs in relation to volume, or activity level. |
| ______ | 12. | A method of estimating the fixed and variable cost components of a mixed |
| | cost that requires using only two data points, the lowest point of activity |
| | and the highest point of activity. |
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