Advantages of using the full cost of the product as the cost base include all of the following except that: 

Activity-based-costing information: 

Mayan Potters manufactures two sizes of ceramic paperweights: (1) Regular and (2) Jumbo. The following is October data: Cost Pool Overhead Costs      Activity-cost driver (1) Regular Product Line Materials handling $45,000     90,000 orders 2,000 orders Materials handling $300,000     15,000 maintenance hours   1,000 maintenance hours Setups $270,000     45,000 setups 2,000 setups Inspections $105,000     21,000 inspections 2,000 inspections   Total support costs  $720,000         Mayan Potters uses an ABC system and assigns overhead costs based on the overhead activity information provided above. For October, Mayan’s controller assigned ________ indirect costs to the regular product line.

When deciding to purchase a new cutting machine or continue using the old machine, the following costs are relevant except the: 

How long is the Payback Period?

When 20,000 units are produced, fixed costs are $16 per unit. Therefore, when 16,000 units are produced, fixed costs will ________. 

The net initial investment for a piece of construction equipment is $1,000,000. The equipment has an 6-year useful life. Annual total cash inflows are expected to increase by $240,000, $300,000, $340,000, $480,000, $500,000, $600,000 for year 1 to year 6. What is the payback period? 

A manager of a profit center is responsible for all of the following EXCEPT: 

Costs incurred to process orders would most likely be classified as a: 

What is the Net Present Value (NPV)?