| A | B |
|---|
| percentage of total labor force that is not working | unemployment rate |
| cost of raw materials and direct labor | prime cost |
| the point at which income from sales equals the total cost of producing and selling goods | breakeven point |
| costs that stay the same from month to month or year to year | fixed cost |
| costs that change from month to month or year to year | variable cost |
| the original cost of the property less the total depreciation (the current worth of the item) | book value |
| a service for delivery of heavy, bulky goods | freight |
| lists the goods sold and delivered to the buyer | sales invoice |
| discount given for early payment of a bill | cash discounts |
| price at which a product is offered to consumers | list price |
| people who complete surveys | respondent |
| sales predictions or sales projections | forecast |
