isted are seven technical accounting terms introduced or emphasized. Opportunity cost Sunk cost Out-of-pocket cost Split-off point Joint products Relevant information Incremental analysis Each of the following statements may or may not) describe one of these terms. For each statement indicate the accounting term or erms described, or answer "none" if the statement does not correctly describe any of these terms a. Examination of differences between costs to be incurred and revenue to be eamed under different courses of action b. A cost incurred in the past that cannot be changed as a result of future actions c. Costs and revenue that are expected to vary, depending on the course of action decided on d. The benefit foregone by not pursuing an alternative course of action e. Products made from common raw materials and shared production processes A cost yet to be incurred that will require future payment and may vary among alternative courses of action 9. The point at which manufacturing costs are split equally between ending inventory and cost of goods sold