u Culrect l etter. 1. Variable Cost 2. Fixed Cost 3. Conversion Cost 4. Break-even point 5. Margin of safety 6. Target income 7 Equivalent units of production 8. Cost driver 9. Mixed Cost 10. Relevant Range A. The level of activity at which total revenue equal total cost. B. A measure of the work done during the period, expressed in fully completes units C. Cost per unit maintain the same with increase in production. D. Any factor or activity that has a direct cause-effect relationship with the resources consumed. E. Level which a company expect to operate during the year F. The difference between actual or expected sales and sales at the break-even point G. Cost that remain the same in total regardless of changes in the activity level. H. The income objective set by management I. The sum of labor cost and overhead cost. J. Contains variable and fixed cost