Match the Items Below by Choosing the Appropriate Code Letter

Match the items below by choosing the appropriate code letter :
-A costing approach in which only variable manufacturing costs are product costs and fixed manufacturing costs are period costs (expenses) .

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