?
Match the following.
Match the following.
| List-I | List-II |
| a. Excess of actual sales over the break-even sales volume | 1. Contribution |
| b. Sum of fixed cost and profit | 2. Cost volume profit analysis |
| c. Break-even chart | 3. Unaffected by change in output |
| d. Break-even point | 4. Margin of safety |
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