1. Multiple Choice - Choose the best answer: (15 pts.) 1) Expenses that are not easily associated with a specific department, and which are incurred for the benefit of more than one department, are: A. Fixed expenses B. Indirect expenses C. Direct expenses D. Uncontrollable expenses 2) Costs that the manager has the power to determine or at least strongly influence are called: A. Uncontrollable costs B. Controllable costs C. Joint costs D. Direct costs 3) A company is planning to replace an old machine with a new one. Which of the following is a relevant in this decision? A) past maintenance costs of the old machine B) original cost of the old machine C) cost of the new machine D) accumulated depreciation of old machine 4) Two investment centers at Marshman Corporation have the following current year income and asset data: Investment Investment Center Center A $ 415,000 $ 525,000 Investment center income $ 2,400,000 $ 1,950,000 Investment center average invested assets The return on investment (ROI) for Investment Center B is: A) 371.4% B) 26.9% C) 24.1% D) 39.2% 5) My absolutely, positively, most favorite course this semester has been: A) ACC212 B) ACC212 C) ACC212 D) ACC212