The following are nine technical accounting terms:

Responsibility margin

Transfer price

Common fixed costs

Contribution margin

Cost-plus transfer price

Traceable fixed costs

Performance margin

Product costs

Committed fixed costs

Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms.

a.The costs deducted from contribution margin to determine responsibility margin

b.Fixed costs that are readily controllable

c.Cost to produce plus a predetermined markup

d.A subtotal in the responsibility income statement, equal to responsibility margin, plus committed fixed costs

e.The subtotal in the responsibility income statement that is most useful in evaluating the short-run effect of various marketing strategies on the income of the business

f.The subtotal in the responsibility income statement that comes closest to indicating the change in income from operations that would result from closing a particular of the business

g.The amount used in recording products of services supplied by one business unit to another