【单选题】In deciding whether or not to accept a special order, what is the opportunity cost of using machinery for which the firm has sufficient excess capacity to accept the order?
A.
The historical cost of the machinery.
B.
The undepreciated cost of the machinery.
C.
The same machinery cost allocated to regular production orders.
【单选题】Each quarter Sioux Company produces 30,000 units of a product that has variable costs of $60 per unit. Total fixed costs for the quarter are $990,000. A special order is received for 1,000 units at a ...
A.
a. old fixed cost per unit of $33.00
B.
b. difference between the offered price and the variable cost per unit
C.
c. new fixed cost per unit of $31.94
D.
d. difference between the two fixed costs per unit, which is $1.06