Problem #4 Match the following terms with the correct definitions: b. Costs that do not change in total over wide ranges of volume. a. Breakeven 1 point Technique that estimates profit or loss results when conditions change. Contribution The sales level at which operating income is zero. margin Drop in sales a company can absorb without incurring an operating loss. le Cost behavior Combination of products that make up total sales. Margin of Net sales revenue minus variable costs. safety Describes how a cost changes as volume changes, Relevant range Costs that change in total in direct proportion to changes in volume. Sales mix The band of volume where total fixed costs and variable cost per unit Fixed costs remain constant. Variable costs Sensitivity analysis