10. Discontinuing a product or segment is a huge decision that must be carefully analyzed. Which of the following would be a valid reason not to discontinue an operation? a. losses are minimal b. variable costs are less than revenues c. variable costs are more than revenues d. allocated fixed costs are more than revenues 11. Which of the following are two methods of analyzing capital investment proposals that both ignore present value? a. internal rate of return and average rate of return b. net present value and average rate of return c. internal rate of return and net present value d. average rate of return and cash payback method 12. Which method of evaluating capital investment proposals uses the concept of present value to compute a rate of return? a. average rate of return b. accounting rate of return c. cash payback period d. internal rate of return 13. The method of analyzing capital investment proposals that divides the estimated average annual income by the average investment is a. cash payback method b. net present value method c. internal rate of return method d. average rate of return method