Match the items below by choosing the appropriate code letter :
-Costs that vary in total directly and proportionately with changes in the activity level.
A) Activity level
B) Variable costs
C) Fixed costs
D) Sales mix
E) Relevant range
F) Mixed costs
G) Break-even point
H) Contribution margin
I) Margin of safety
J) Contribution margin ratio
K) Variable costing
L) Absorption costing
Correct Answer:
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