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 |
A. a-4, b-1, c-2, d-3
B. a-4, b-3, c-2, d-1
C. a-4, b-3, c-1, d-2
D. a-3, b-1, c-4, d-2
Answer: Option A
This Question Belongs to Management >> Management Accounting
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