can you please help solve this?

For each description below, select the BEST answer from the answer legend. Each answer option choice can be used once, more than once or not at all. Only put the associated letter in your answer (a,b,c etc..) - do not type out the words. ANSWER LEGEND A. Direct Materials B. Cost of Goods Sold C. Break Even Point D. Equivalent Units E. Job Order Costing F. Process Costing G. Variable Costs H. Fixed Costs I. Merchandising Company J. Manufacturing Company K. Service Company L. Period Costs M. Indirect Costs N. Direct Costs O. Conversion Costs P. Value Chain ANSWER DESCRIPTION Uses multiple Work in Process Inventory Accounts Primary activity of this company is to convert materials into finished products Direct Labor and Manufacturing Overhead Distribution costs reflected on the income statement Used for unique, custom built products in smaller quantities Relates to the product/cost object, but cannot be traced directly to it