Listed below are various column headings that may appear in special journals. Using the following code letters, identify for each column heading (1) the special journal where the column heading would appear, and (2) whether the amounts entered under the column heading would be posted in total, individually, or both in total and individually. (Note: column headings may appear in more than one special journal) 
Definitions:
Contribution Margin
The difference between the sales revenue of a company and its variable costs, indicating how much contributes to covering its fixed costs and generating profit.
Sales Volume
The total quantity of sales or units sold within a particular time frame.
Break-Even Point
The point at which total costs equal total revenues, meaning the business is not making a profit or a loss.
Direct Material
Raw materials that can be physically and directly associated with the finished product during the manufacturing process.
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