Match the definition with the correct term.

	Direct labor + Factory overhead =
	Costing system that requires the use of Equivalent Units of Production to calculate costs per unit.
	Costing system that tracks costs related to unique production runs.
	Total costs do not change when then volume of activity changes, within the relevant range.
	A cost that has both fixed and variable cost compotents.
	A company's normal operating levels which excludes extremely high or low volumes of production
	Future income goals
	Sales - Variable costs
	Excess of expected sales over the break-even sales.
	Sales level where a company's sales equal total costs, and the company earns neither a profit or loss.
	A cost that changes in proportion to the volume of activity.

A.	Fixed Costs
B.	Mixed cost
C.	Process Costing
D.	Margin of Safety
E.	Job Order Costing
F.	Variable cost
G.	Contribution margin
H.	Break-even point
I.	Conversion Costs
J.	Relevant range
K.	Target Income