Match the term and the definition.

[ Select ] ["fixed costs", "operating leverage", "extrapolation", "contribution margin", "unit contribution margin", "Variable Costs", "breakeven point", "relevant range", "contribution margin ratio", "high-low method", "Interpolation", "operating profit", "cost volume profit analysis"] Costs that vary in total dollar amount as the level of activity changes.

[ Select ] ["operating leverage", "high-low method", "contribution margin", "fixed costs", "cost volume profit analysis", "relevant range", "operating profit", "extrapolation", "breakeven point", "unit contribution margin", "Interpolation", "contribution margin ratio", "Variable Costs"] Sales less variable costs of goods sold and variable selling and administrative expenses.

[ Select ] ["high-low method", "contribution margin", "Interpolation", "cost volume profit analysis", "fixed costs", "contribution margin ratio", "breakeven point", "Variable Costs", "operating leverage", "unit contribution margin", "operating profit", "relevant range", "extrapolation"] The difference between current sales revenue and the sales at the breakeven point.

[ Select ] ["fixed costs", "Interpolation", "contribution margin", "breakeven point", "relevant range", "operating profit", "high-low method", "operating leverage", "extrapolation", "contribution margin ratio", "cost volume profit analysis", "unit contribution margin", "Variable Costs"] The percentage of each sales dollar that is available to cover the fixed costs and provide an operating income.

[ Select ] ["fixed costs", "breakeven point", "contribution margin ratio", "Interpolation", "extrapolation", "high-low method", "relevant range", "operating leverage", "Variable Costs", "operating profit", "unit contribution margin", "contribution margin", "cost volume profit analysis"] Costs that tend to remain the same in amount, regardless of variations in the level of activity.

[ Select ] ["extrapolation", "operating leverage", "high-low method", "contribution margin", "fixed costs", "Interpolation", "relevant range", "Variable Costs", "cost volume profit analysis", "operating profit", "unit contribution margin", "breakeven point", "contribution margin ratio"] A measure of the relative mix of a business's variable costs and fixed costs, computed as contribution margin divided by operating income.

[ Select ] ["high-low method", "operating profit", "breakeven point", "operating leverage", "Interpolation", "cost volume profit analysis", "contribution margin", "fixed costs", "Variable Costs", "contribution margin ratio", "relevant range", "extrapolation", "unit contribution margin"] A technique that uses the highest and lowest total cost as a basis for estimating the variable cost per unit and the fixed cost component of a mixed cost.

[ Select ] ["high-low method", "contribution margin", "contribution margin ratio", "extrapolation", "unit contribution margin", "Interpolation", "operating profit", "breakeven point", "relevant range", "Variable Costs", "fixed costs", "cost volume profit analysis", "operating leverage"] The level of business operations at which revenues and expired costs are equal.

[ Select ] ["operating profit", "breakeven point", "unit contribution margin", "high-low method", "relevant range", "Interpolation", "Variable Costs", "extrapolation", "cost volume profit analysis", "fixed costs", "operating leverage", "contribution margin", "contribution margin ratio"] The systematic examination of the relationships among costs, expenses, sales and operating profit or loss.

[ Select ] ["Variable Costs", "contribution margin ratio", "fixed costs", "high-low method", "unit contribution margin", "operating profit", "extrapolation", "Interpolation", "breakeven point", "relevant range", "contribution margin", "operating leverage"] The dollars available from each unit of sales to cover fixed costs and provide operating profits.