Listed below are nine technical accounting terms:

1. Cost volume profit analysis
2. contribution margin ratio
3. Variable cost
4. Break even point
5. Activity Base
6. Cost driver
7. Margin of safety
8. High low method
9. contribution margin

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

(a) The amount by which sales revenue exceeds total variable cost expressed as a percentage of sales.

(b) The amount by which sales volume exceeds the break-evenpoint.

(c) The study of financial statements by a potential investor orcreditor as a means of evaluating the profitability and solvency of a business.

(d) A type of activity that has a causal effect in the occurrenceof a particular cost.

(e) The level of sales at which revenue equals operatingexpenses.

(f) A cost that responds to changes in sales volume by less than aproportionate amount.

(g) A mathematical technique used to determine the fixed andvariable elements of a mixed or semi-variable cost.